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NY A83687

June 7, 1996

CLA-2-62:RR:NC:WA 360 A83687


TARIFF NO.: 6204.33.5010; 6204.53.3010

Mr. Allan H. Kamnitz

Sharretts, Paley, Carter & Blauvelt, P.C.

67 Broad Street

New York, NY 10004

RE: The tariff classification of a women's jacket, skirt and a scarf from Hong Kong

Dear Mr. Kamnitz:

In your letter dated May 15, 1996, you requested a classification ruling on behalf of Sassco Fashions. The samples submitted with your request will be returned to you under separate cover.

Style 1938p consists of a color coordinated jacket and skirt constructed from 100% polyester woven fabric and a 100% polyester woven scarf. The solid colored jacket is constructed from six panels joined together lengthwise. It is fully lined and has short sleeves with a button on each sleeve, a cardigan-style collar treatment and two welt pockets located below the waist. The jacket has a full front, double-breasted opening secured by one visible button two hidden buttons and one snap. The floral printed skirt is fully lined and is color coordinated with the jacket. There is a partial elasticized rear waistband, a zippered side opening with a button on the waistband, and a vented bottom. There is a rectangular scarf which is approximately 52 inches long and 14 inches wide composed of the same fabric and pattern as the skirt.

At issue is not the specific classification of the garments themselves, but the classification of the skirt with a decorative accessory article, namely, a scarf, as composite goods.

In several rulings, Customs has classified accessory items as a composite article classified with the garment because the article serves as a decorative accessory to the garment. In this case, we have two components, the skirt and scarf, classifiable in different headings. Although they are separable components, they are adapted to each other, are mutually complementary, and form a whole which would not normally be sold in separate parts.

While scarves are certainly available for sale by themselves, it is clear from the fact that the fabric is identical and of the same lot as the skirt, that they are not of the kind normally offered for sale separately. Therefore, the skirt and scarf are classifiable as composite goods.

GRI 3(b) provides that classification of composite goods is to be determined by that component which imparts the essential character to the good. In the case of garments with accessories, such as is the case here, it is the garment which imparts the essential character; the accessory merely acts to enhance the garment in some way. Therefore, the skirt and scarf are classified together under the provision for skirts in heading 6204, HTSUSA.

The applicable subheading for the jacket of style 1938p will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers...: of other textile materials: Of synthetic fibers: Other, Women's. The duty rate will be 28.7 percent ad valorem.

The applicable subheading for the skirt and scarf of style 1938p will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers dresses, skirts...: of other textile materials: Of synthetic fibers: Other, Women's. The duty rate will be 16.8 percent ad valorem.

The jacket for style 2109 falls within textile category designation 635; the skirt and scarf for style 2109, within category 642. Based upon international textile trade agreements products of Hong Kong are subject to quota restraints and a visa requirement.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at (212) 466-5866.


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