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HQ 088874




July 8, 1991

CLA-2 CO:R:C:T 088874 PR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6080

District Director of Customs
477 Michigan Avenue
Detroit, Michigan 48266

RE: Request for Further Review of Protest 3805-1-100005, Dated January 10, 1991, Concerning the Classification of a Hat and Scarf Set

Dear Sir:

This ruling is on the protest that was filed against your decision in the liquidation on November 30, 1990, of Entry No. 060-0104037-6, dated July 23, 1990. Our ruling on the matter follows.

FACTS:

The sample hat and scarf are each made of knit man-made fiber yarns and contain the same colors and design. The hat has a thin elasticized braid inserted inside its lower edge. The hat and scarf are imported on a hanger ready for sale as a set to consumers.

ISSUE:

Three issues are presented: (1) Whether the hat and scarf are classifiable as a set under a single tariff number, or as separate articles; (2) If they are classifiable as a single article, is the set classifiable under the provisions for hats or for scarfs; and (3) If the set is classifiable under the provisions for hats, are the hats considered to be in part of braid.

LAW AND ANALYSIS:

Imported goods are classifiable according to the General Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule of the United States (HTSUSA). GRI 1 provides that for legal purposes, classification shall be determined according to the terms of the headings in the tariff and according to any pertinent section or chapter notes. GRI 2(a) states that incomplete or unfinished articles are classified as though complete or finished if they possess the essential character of the complete or finished articles. GRI 2(b) provides that a reference to a material in a heading shall be taken to include mixtures or combinations of that material with other materials and that any reference to goods of a given material shall be taken to include goods partly of that material; if goods consist of more than one material, then classification will be according to GRI 3.

GRI 3(a) requires that where two or more headings describe the merchandise, the more specific will prevail; or if two or more headings each refer to part only of the materials in the goods, then classification will be by GRI 3(b). GRI 3(b) states that the material or component which imparts the essential character to the goods will determine their classification. In the event that the applicable headings are equally specific, or that no material or component imparts the essential character, then the goods are classifiable according to GRI 3(c) under the provision which occurs last in numerical order among those provisions being considered.

The Harmonized Commodity Description and Coding System, Explanatory Notes, which are the official interpretation of the HTSUSA at the international level (for the 4 digit headings and the 6 digit subheadings), state the following in the explanation of GRI 3(b) (at page 4):

For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings.

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking * * *.

The hat and scarf set meet all three of the criteria for classification under a single tariff provision as a set--the hat and the scarf are individually classifiable in different headings (Heading 6505 provides for knitted hats and other headgear, and Heading 6117 provides for other knit clothing accessories, including scarfs); they both provide warmth to the wearer in a cold environment; and they are put up on a hanger ready for sale to the ultimate purchaser.

Since the set is made of mixed components, GRI 3(a) requires that GRI 3(b) be applied. However, classification in accordance with GRI 3(b) necessitates the finding that one of the components of the set imparts the essential character to the set and it is our determination that, as between the two components of the set, the hat and the scarf, neither is more important than the other--the identity of the set is dependent equally on both components. Therefore, neither can be said to provide the essential character to the set. Accordingly, GRI 3(c) governs the classification of the set--classification is under the heading which occurs last.

Since the set is classifiable under the heading for hats and other headgear, it must also be determined whether the hat is "in part of braid" in order to classify the merchandise under the proper subheading. Considering the size of the braid and its flimsiness, it does not appear to perform any real functional purpose. Accordingly, the hat is not classifiable under a subheading for hats "in part of braid."

HOLDING:

The subject hat and scarf sets were properly classified under the provision for other knit hats and headgear, of man-made fibers, not in part of braid, in subheading 6505.90.6080, HTSUSA. The protest should be denied in full and a copy of this decision should be attached to the Form 19, Notice of Action, to be sent to the protestant.

Sincerely,

John Durant, Director

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