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HQ 079960


August 17, 1988

CLA-2 CO:R:C:G 079960 PR 822175

CATEGORY: CLASSIFICATION

TARIFF NO: 384.5251

Robert T. Stack, Esquire
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004

RE: Tariff status of certain bib and skirt combinations

Dear Mr. Stack:

This is in reply to your letter of January 28, 1987, on behalf of Liz Claiborne, Inc., concerning the tariff classification of women's skirt and bib combinations, style No. 655320.

FACTS:

The submitted sample consists of women's long skirt with a detachable bib, both wholly of woven cotton fabric. The bib is approximately 10-1/4 inches high and approximately 12-1/4 inches wide along its bottom edge and 7 inches wide along its top edge. It is attached to the skirt by five buttonholes on its lower portion and corresponding buttons located on the inside of the skirt's waistband. The suspenders are formed by 1-1/4-inch wide fabric straps which are stitched to the upper corners of the bib. The loose end of each strap is attached to a button at the rear of the skirt.

The skirt has two large patch pockets, one in each front hip area, and a partial rear zippered opening. This opening is secured by a metal hook and eye combination and two buttons, all of which are located on the waistband. A series of pleats extend downward from the waistband on both sides of the garment.

ISSUE:

The issue presented here is whether the pants and bib combination are classifiable as a single entity or separately.

LAW AND ANALYSIS:

Headnote 3, Part 6, Schedule 3, Tariff Schedules of the United States Annotated (TSUSA), provides that, with certain specified exceptions not here pertinent, two or more garments imported together and designed to be sold together will be classified separately.

The question presented by the instant sample is whether it consists of two garments or whether it is one garment which is composed of two pieces. The skirt is capable of being worn without the bib. However, the bib cannot be worn without being attached to the skirt (or to other skirts with buttons located in the exact places needed to accommodate the bib).

This situation is analogous to the classification of coats with detachable linings. In our ruling of February 3, 1986, file 076004, concerning the classification of a jacket with a quilted down liner, it was stated:

We believe that for Headnote 3 to be applicable to a jacket and liner, each portion must be suitable for use separately. If the liner would not reasonably be worn without the accompanying jacket, that liner is actually a part of the jacket and classifiable as such.

The Customs Service has consistently classified raincoats with detachable linings as single entities where those linings would not reasonably be worn by themselves.

Since only the skirt is capable of being worn by itself, and it is at the wearer's option whether the bib is worn in conjunction with the skirt, the bib and skirt combination do not constitute a new garment with a different name (i.e. a jumper). The subject bib and skirt combinations are classifiable as an entirety because the bib, in essence, is an accessory accompanying the skirt.

HOLDING:

The portions comprising the submitted sample are classifiable as a single garment under the provision for other women's cotton skirts, not ornamented and not knit, in item 384.5251, TSUSA, with duty, as a product of the Philippines, at the rate of 8 percent ad valorem. The applicable textile and apparel category number is 342.

The proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is intended to replace the TSUS. The HTSUSA provision applicable to the above-described merchandise is 6204.52.2070, which provides for other women's cotton skirts, with duty at the rate of 8.7 percent ad valorem. The textile and apparel category number designated for this classification is 342. This classification represents the present position of the Customs Service regarding the dutiable status of the merchandise under the proposed HTSUSA. If there are changes before enactment, this advice may not continue to be applicable.

Sincerely,

John Durant, Director

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