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HQ 951883


September 18, 1992

CLA-2 CO:R:C:T 951883 CMR

CATEGORY: CLASSIFICATION

TARIFF NO: 6209.20.1000, 6209.30.3030

Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, New York 10004

RE: Classification of an infants' dress set

Dear Ms. Cumins:

This ruling is in response to your submission of May 20, 1992, on behalf of Baby Togs, Inc., requesting the classification of an infants' two-piece dress set, style 29750. The dress set will be imported from the Philippines.

FACTS:

Style 29750, which will be imported in sizes 12, 18 and 24 months, consists of two woven coordinated dresses, a sleeveless over dress and a puff sleeve under dress. The under dress is made of 65 percent polyester/35 percent cotton printed woven fabric. It has a peter pan collar with eyelet lace trim and embroidery, short puffed sleeves, a yoke top, a partial back opening secured by two buttons and a hemmed bottom. The over dress is made of 100 percent cotton woven fabric in a complementary print design. The garment is sleeveless and features a slightly scooped neck, eyelet trim near the hemmed skirt bottom, a bow at the bodice and a partial back opening secured by two buttons.

The garments will be imported and sold together as a set and are intended to be worn together. However, each may be worn individually if desired.

ISSUE:

How are the garments of style 29750 classified in the HTSUSA?

How are the terms "different garments" interpreted in applying U.S. Note 1 of Chapter 62?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "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 GRIs taken in order]."

In your submission, you propose that the garments at issue which make up style 29750 are classifiable as babies' garments of heading 6209, HTSUSA, under the subheading appropriate to the textile composition of each dress. You state that the garments meet the requirements of Additional U.S. Note 1 to Chapter 62 which defines the term "sets" for the purpose of heading 6209 and propose that the garments are classifiable in the appropriate provisions as imported as parts of sets. HRL 083685 of March 2, 1989, is cited as the basis for your arguments and conclusion regarding the classification of these garments.

In HRL 083685, Customs addressed the issue of the classification of babies' garment sets containing two or more different garments of different textile compositions. In that ruling, Customs held that by application of Note 13, Section XI, HTSUSA, the babies' garments at issue therein were classified in their own headings even if put up in sets for retail sale unless the context otherwise requires. The babies' garments in that case, as in this case, were classifiable under heading 6209, HTSUSA. Thus, GRI 6 becomes applicable and provides for the application of GRIs 1 through 5 in classifying goods at the subheading level.

Applying GRI 6 and Note 13, the garments that make up style 29750 are classifiable in separate six digit subheadings due to their different fiber compositions. As explained in HRL 083685, the additional U.S. notes become applicable at the eight digit level or U.S. subdivision of the international subheadings. We agree that the garments at issue herein meet the requirements of Additional U.S. Note 1 to Chapter 62 defining the term "sets" for purposes of heading 6209, HTSUSA. However, as pointed out in HRL 083685, in order to be classified in the statistical provision for "sets", each garment of the set must be classifiable under the same six and eight digit subheading. As the subject garments have different textile compositions, they are classifiable under different six digit subheadings and therefore are not classifiable as "sets" at the statistical level. Instead, they are classifiable in the appropriate provision under their separate six digit subheadings. -3-

In your submission, you have requested Customs define the terms "different garments" as it is interpreted by Customs for purposes of U.S. Note 1. For purposes of your submission, you interpreted the terms "different garments" to refer to different tariff classifications. This interpretation seems reasonable, especially in light of the definition of the term "goods put up in sets for retail sale" which is set out in the Explanatory Notes (which are the official interpretation of the HTS at the international level). The Explanatory Notes define "goods put up in sets" in part as consisting of at least two different articles which are, prima facie, classifiable in different headings.

As stated, your interpretation appears reasonable; however, Customs does not agree with it. Additional U.S. Note 1 applies at the eight digit U.S. subdivisions of the international subheadings. Its purpose is to define babies' garment sets classifiable in heading 6209, HTSUSA. If Customs were to adopt your interpretation of "different garments" to mean garments of different tariff classifications, style 29750 would not be classifiable as a set if, for example, both dresses were in chief weight of man-made fibers. We believe your proposed interpretation of "different garments" would be unduly restrictive. Customs interprets the term "different garments" as it is used in U.S. Note 1, Chapter 62, to mean simply not identical.

HOLDING:

The cotton over dress is classifiable as a cotton dress in subheading 6209.20.1000, HTSUSA, textile category 239, dutiable at 12.6 percent ad valorem. Although style 29750 meets the definition of babies' sets in U.S. Note 1, the over dress is classified in the provision for dresses because it is most specifically provided for therein. The under dress is classifiable in subheading 6209.30.3030, HTSUSA, which provides for other garments of synthetic fibers, other, imported as parts of sets. The garment falls within textile category 239 and is dutiable at 17 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since 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 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 updated weekly and is available for inspection at your local Customs office.

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
Commercial Rulings Division

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