HQ 0083979 - Tariff classification of sweater and scarf - United States International Trade Commision Rulings

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HQ 083979

May 25, 1989

CLA-2 CO:R:C:G 083979 SM

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.90.0042

Ms. Gloria Arellanes
Levi Strauss and Company
P. O. Box 7215
San Francisco, CA 94120

RE: Tariff classification of sweater and scarf

Dear Ms. Arellanes:

Your letter of February 7, addressed to our New York office, requesting a tariff classification ruling for two articles referred to as a women's sweater and a scarf, has been referred to this office.

FACTS:

A sample of Style 740 was submitted. It consists of two pieces. The first is a women's pullover constructed from a 55 percent ramie/45 percent cotton knit fabric with fewer than nine stitches per two centimeters measured in the horizontal direction. It has three-quarter-length sleeves, a rib-knit crew neckline, rib-knit cuffs, and a rib-knit waistband. A large woven applique in the shape of a flower decorates the front. The second article is a triangular piece of woven fabric of unstated fiber content, machine hemmed on all three edges, and matching the print of the flower applique on the pullover. The longest side measures about 40 inches while the shorter sides measure about 32 inches. This piece is tempo- rarily attached to the label at the neck of the pullover by a single thread. We assume that the two pieces are always imported, packaged, and sold together.

ISSUE:

How are the two articles classified? Are they treated separately or together?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first according to the terms of the headings of the tariff and any relative section and chap- ter notes and then, if the headings and notes do not require otherwise, in accordance with the remaining GRI's.

Heading 6110, HTSUSA, includes sweaters, pullovers, and similar articles, knitted or crocheted. The Explanatory Notes (EN), the official interpretation of the HTSUSA at the inter- national level, indicate that this heading covers a category of knitted or crocheted articles, without distinction between male and female wear, designed to cover the upper parts of the body. The pullover of Style 740, if presented separately, would be classified under this heading.

Heading 6214, HTSUSA, includes shawls, scarves, and the like. The EN indicate that the term shawl is intended to include triangular articles, but they must usually be large enough to cover the head and shoulders. The "scarf" of Style 740 does not appear to meet this requirement. Scarves and mufflers are stated to be usually square or rectangular and normally worn around the neck. Although it is not square, the "scarf" of Style 740 appears to be designed to be worn around the neck of the sweater in the usual manner of a scarf folded into a triangle. If presented separately, it would be so classifiable.

Since no heading of the tariff provides for both scarves and sweaters, classification cannot be determined under GRI 1. GRI 3 provides generally for the classification of goods that appear classifiable under more than one heading. GRI 3(b) provides for the treatment of composite goods made up of dif- ferent components even if the components are separable, as long as they are adapted to one another, are mutually comple- mentary, and together form a whole that would not normally be offered for sale in separate parts. GRI 3(b) provides further that goods consisting of different components are to be clas- sified as if they consisted of the component that gives them their essential character.

The description of composite goods fits the sweater and scarf. The two pieces are separable but are adapted to one another and mutually complementary. The colors match, and the scarf print matches that of the applique. The scarf would not normally be sold separately.

The essential character of the combination is provided by the sweater. The scarf is merely an accessory accenting the sweater and would not be the main reason for the existence of the combination or the primary motivating factor governing
the purchase of the two articles. The sweater and scarf are therefore classified under the heading covering the sweater.

The subheadings of heading 6110, HTSUSA, provide for garments of various types of textile fibers. Subheading Note 2 of Section XI, incorporating by reference Note 2 of Section XI, provides for the classification of apparel consisting of two or more textile materials according to that textile material which predominates by weight over each other single textile material, considering, where appropriate, only the part which determines classification under GRI 3. In this case, the portion that determines classification under GRI 3, the sweater, is in chief weight of ramie. The sweater and scarf are therefore classified as though consisting of ramie.

Statistical Note 3 of Chapter 61 provides that statis- tical provisions for sweaters in that chapter include garments constructed essentially with nine or fewer stitches per two centimeters measured in the horizontal direction. The sweater of Style 740 meets this requirement and is therefore classifi- able under a statistical provision for sweaters.

HOLDING:

The sweater and scarf are classified together under heading 6110.90.0042, HTSUSA, textile category 845, a provision for other women's or girls' sweaters, of other tex- tile materials.

Because of the changeable nature of the statistical annotation, i.e., the ninth and tenth digits of the tariff number, and the textile restraint categories, you should contact your local Customs office before importing this merchandise, to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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