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HQ 953041





April 15, 1993

CLA-2 CO:R:C:T 953041 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6209.30.3020; 6209.20.1000

Ms. Sonja Chapman
Baby Togs, Inc.
P.O. Box 1666, G.P.O.
New York, NY 10116

RE: Classification of babies' garments; sets; Heading 6209; Heading 6505; GRI 3(b)

Dear Ms. Chapman:

This letter is in response to your inquiry of December 1, 1992, requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) regarding babies' wearing apparel. Samples were submitted for examination.

FACTS:

The submitted samples consist of an infants' 50 percent cotton/50 percent polyester woven dress and bonnet. The dress contains short puffed sleeves, a peter pan collar, hand smocking at the front bodice, lace trim on the sleeves and collar, a partial back opening secured by three buttons, and a hemmed bottom. The bonnet is trimmed in lace with a fabric tie closure.

In your submission, you state that the presented samples are representations for Styles 25612, 25613, 25614, and 25615 which are at issue. You emphasize that the submitted samples are identical in construction to the various styles at issue, but they differ with regards to fiber content. The chief weight fabric for the bonnet and dress of Style 25612 will be synthetic. The chief weight fabric for the bonnet and dress of Style 25613 will be cotton. The chief weight fabric for the dress of Style 25614 will be cotton while the chief weight fabric for the bonnet of Style 25614 will be synthetic. The chief weight fabric for the dress of Style 25615 will be synthetic while the chief weight fabric for the bonnet of Style 25615 will be cotton.

The dress and bonnet will be imported and sold together as a set. They are intended to be worn together, but they may also be worn separately. All the styles at issue will be imported from the Philippines and sized 3/6 months or 6/9 months.

ISSUE:

Whether the merchandise at issue is classifiable separately or as a set?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order.

In this instance the merchandise in question cannot be classified solely on the basis of GRI 1, therefore subsequent GRIs must be consulted for tariff classification purposes. GRI 3 must be considered in the classification of merchandise put up in sets for retail sale. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the nomenclature at the international level. The EN to GRI 3(b) indicate in pertinent part, that "goods put up in sets for retail sale" refer to 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.

Heading 6209, HTSUSA, is the provision for babies' garments and clothing accessories. Note 4, Chapter 62, HTSUSA, provides that "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 centimeters and that articles which are prima facie, classifiable in both Heading 6209 and in other headings of this chapter are to be classified in Heading 6209. Customs has determined that 86 centimeters includes the commercial size range of 0 to 24 months (Customs Headquarters Ruling Letter (HRL) 081165, dated October 27, 1987; HRL 082762, dated March 19, 1990). Consequently, the babies' dresses of Styles 25612, 25613, 25614, and 25615, are classifiable under Heading 6209, HTSUSA.

Heading 6505, HTSUSA, is the provision for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed. The bonnets of Styles 25612, 25613, 25614, and 25615, which are constructed of various textile materials are instantly recognizable as infants' headwear. Consequently, the bonnets are classifiable under Heading 6505, HTSUSA.

The bonnets and dresses of Styles 25612, 25613, 25614, and 25615 are "goods put up in sets for retail sale" within the meaning of GRI 3(b). This determination is based on the fact that the merchandise in question satisfies the criteria stipulated in the EN. The merchandise is prima facie classifiable in two distinct headings. The articles which are identical in color are put up together as matching clothing ensembles for infants. Although the bonnets and dresses are not each constructed of the same textile material, they are designed and packaged for sale as a set at the retail level.

In determining the essential character of goods in accordance with GRI 3(b), Customs looks to various factors for guidance. Such factors include, but are not limited to, the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. After examining the dress and the bonnet, it appears that the dress imparts the essential character of each set. By quantity, weight, and cost, the dress makes up the greatest portion of the merchandise. The bonnet, on the other hand, acts as an accent to the dress. Accordingly, the merchandise is classifiable in Heading 6209, HTSUSA.

HOLDING:

Based on the foregoing, Style 25612 is classifiable in subheading 6209.30.3020, HTSUSA, which provides for babies' garment sets, of synthetic fibers. The applicable rate of duty is 17 percent ad valorem and the textile restraint category is 239.

Style 25613 is classifiable in subheading 6209.20.1000, HTSUSA, which provides for babies' cotton dresses. The applicable rate of duty is 12.6 percent ad valorem and the textile restraint category is 239.

Style 25614 is classifiable in subheading 6209.20.1000, HTSUSA, which provides for babies' cotton dresses. The applicable rate of duty is 12.6 percent ad valorem and the textile restraint category is 239.

Style 25615 is classifiable in subheading 6209.30.3020, HTSUSA, which provides for babies' garment sets, of synthetic fibers. The applicable rate of duty is 17 percent ad valorem and the textile restraint category is 239.

The designated textile and apparel category may be subdivided into parts. If so, 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 that 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 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 applicable to textile merchandise, 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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