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HQ 083354


August 22, 1989

CLA-2 CO:R:C:G 083354 CMR

CATEGORY: CLASSIFICATION

TARIFF NO: 6104.43.2010

Francis Foote, Esq.
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004

RE: Classification of a spangled dress under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

Dear Mr. Foote:

This ruling is in response to your submission of January 4, 1989, on behalf of your client, He-Ro Industries, Inc., requesting the classification of a spangled dress to be imported from the People's Republic of China.

FACTS:

One of the submitted samples, a women's spangled dress, style HR 1052, consists of a 100 percent polyester knit women's dress which features a round neck, long sleeves, a straight skirt, and a peplum at the waist. The polyester dress is completely covered with nontransparent PVC plastic spangles (i.e., round flat disks of approximately 1/2 inch in diameter). The spangles are sewn on the dress in rows that do not overlap. Additional spangles could not be added without overlapping the spangles which have already been sewn on. Since the spangles on the dress do not overlap, some of the polyester dress is visible.

The other submitted sample consists of the polyester dress without sequins. This dress is not imported or sold by He-Ro Industries, Inc., in this condition.

The cost of the completely spangled dress is $46.90. The identical garment without spangles is $16.60. The cost of the spangles, per garment, is $7.30, and the cost of affixing the spangles to a dress is $23.00. The spangles utilized on one dress weigh 15.6 ounces. The dress, without spangles, weighs 9 ounces.

The time to affix the spangles to the dress exceeds the time required to produce the dress, without spangles, by a factor of 30 to 1.

Classification is being sought under the provision for other articles of apparel and clothing accessories of plastics, other, in subheading 3926.20.5050, HTSUSA, or, alternatively, under the provision for other articles of plastics, articles of beads, bugles and spangles, other, in subheading 3926.90.3500, HTSUSA.

ISSUE:

Is the submitted spangled dress, style HR 1052, classifiable under heading 3926, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, or under heading 6104, which provides for women's knitted or crocheted dresses?

LAW AND ANALYSIS:

Classification is being sought as an article of apparel of plastic by application of GRI 3(b) requiring a determination of essential character. It is not necessary to carry the analysis to the point of applying GRI 3(b). GRI 1 provides that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]" (emphasis added).

Prima facie, the garment at issue appears to be classifiable under two headings--heading 3926, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914; and heading 6104, which provides for women's knitted or crocheted dresses. Examining the chapter notes for chapter 39 and chapter 61, we find that Note 2(l) of chapter 39 excludes from classification within that chapter "goods of section XI (textile and textile articles)."

The garment before us is a knit textile dress which has been covered with sequins. In chapter 61, we find an eo nomine provision for knitted or crocheted dresses. The existence of this eo nomine provision compels us to view the garment before us as a "good of Section XI" and, therefore, excluded from classification in chapter 39 by application of Note 2(l). Note 2(l) requires classification "otherwise" than by application of GRI 3(b).

HOLDING:

The submitted spangled dress, HR 1052, is classifiable in Chapter 61 as a polyester knit dress in subheading 6104.43.2010, HTSUSA, textile category 636, dutiable at 17 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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