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HQ 958323




October 4, 1995

CLA-2 R:C:T 958323 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.33.5010

Ms. Deborah Merrill
HSC Merchandising
P.O. Box 9090
Clearwater, FL. 34618-9090

RE: Classification of a women's woven jacket with detachable collars and a handkerchief; GRI 3(b); essential character is imparted by the jacket

Dear Ms. Merrill:

This is in response to your letter, dated July 13, 1995, requesting a classification ruling for a women's jacket featuring two collars and a handkerchief, imported from Hong Kong. A sample was provided to this office for examination and will be returned under separate cover.

FACTS:

The submitted garment, referenced style number SK340, is a women's jacket with two detachable collars, and a handkerchief that is pinned into the left pocket. One of the collars is constructed from fabric identical to the jacket, i.e., 100 percent polyester woven crepe, and the additional collar is constructed from 100 percent polyester knitted velvet. The handkerchief features lace edges and is constructed from 100 percent rayon woven fabric. The cardigan styled jacket features a full lining, long sleeves, shoulder pads, a full front opening secured by two decorative buttons and two front patch pockets located below the waist. The inside of the neck opening is encircled by fourteen buttons which are used to attach the separate collars. It is our understanding that all of the items will be imported and packaged together.

ISSUE:

What is the proper classification of the submitted garment?

LAW AND ANALYSIS:

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

There is no issue regarding the classification of the jacket component of style number SK340. The jacket is classified in subheading 6204.33.5010, HTSUSA. The issue is the classification of the accompanying collars and handkerchief as these latter articles cannot be classified by application of GRI 1.

GRI 3 states that when by application of rule 2(b), goods are classifiable under two or more headings, classification shall be as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

In the case of the subject garment, the jacket features two collars and one handkerchief. Before applying GRI 3(b), we must determine if the jacket and accompanying collars and handkerchief constitute a "composite good" or "goods put in a set". In defining composite goods made up of different components, the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to GRI 3(b) provide:

(VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as their criterion is applicable.

(VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

(IX) For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.

In regard to goods put up in sets for retail sale, the EN define sets as 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.

As the subject jacket is meant to be worn with only one collar at a time, thereby forming a "whole" as per the EN definition, the additional collar as well as the handkerchief serve as decorative accessories to the jacket, i.e., separate from the whole. The additional components of the collar and the handkerchief are thus classifiable together with the jacket and the remaining collar as a set. Therefore, we essentially have three components (i.e., the jacket with one collar, the additional collar, and the handkerchief) classifiable in different headings. Although they are separable components, the components are, as per the EN to GRI 3(b):

1. adapted to one another:
the collars are adapted to fit the buttons on the jacket and the buttons are positioned and sized to fit the holes on the detachable collars; additionally, the handkerchief pins neatly to the pocket of the jacket;

2. mutually complementary:
the components are designed to be worn together and the colors are complimentary in color and type of fabric;

3. together they form a whole which would not normally be offered for sale separately:
because the collars have holes to match the buttons on the jacket they would not be offered for sale as separate articles; additionally, it is clear from the size and the finishing of the edges of the handkerchief that it is not of the kind normally offered for sale separately.

It is the opinion of this office that the additional collar and handkerchief are classified as part of a set with the composite good consisting of the jacket and one collar. In accordance with GRI 3(b), classification of composite goods is governed by that component which imparts the essential character of the composite. In this case the essential character is imparted by the jacket.

Customs has addressed analogous issues in the past. For example, in HQ 084712, dated August 24, 1989, HQ 085487, dated September 27, 1989, and HQ 086029, dated February 15, 1990, Customs addressed the classification of footwear imported with multiple laces. Footwear similarly proposes a two-tiered scenario in that footwear imported with one pair of laces is considered a composite good. However, when footwear is imported with more than one pair of laces, that other pair of laces may be considered either "replacement" laces or "additional" laces intended to be worn at the same time. When the additional laces are considered "replacement" laces, they are considered to form a set. When the additional laces are intended to be worn together they are considered to be composite goods. See also, HQ 083505, dated April 4, 1989, HQ 086690, dated July 23, 1990, and HQ 950563, dated February 14, 1992, wherein the issue of "composite goods v. set" in relation to the classification of upper body garments each imported with a handkerchief was discussed; and HQ 958235, dated September 14, 1995, wherein the issue of "composite goods v. set" in relation to a woven blouse with detachable collars was discussed.

Accordingly, the jacket and one collar, and the additional collar and handkerchief , are classified as part of a set with the composite good consisting of the jacket and one collar.

HOLDING:

The jacket, both collars and the handkerchief are regarded as a set consisting of composite goods. As we have determined that the essential character of the set is imparted by the jacket, all of the components within the set (i.e., the jacket and one collar, the additional collar and the handkerchief) are classified in subheading 6204.33.5010, HTSUSA, which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of synthetic fibers: other; women's. The applicable rate of duty is 28.8 percent ad valorem.

For purposes of quota, garments and clothing accessories entered as components of sets, rather than composite goods, require separate visas and separate statistical reporting. Accordingly, the textile category for the jacket and one of the collars is 635. The textile categories for the remaining components (the additional collar and the handkerchief) are obtained from each of their respective tariff classification numbers. The textile category for the remaining collar, from subheading 6117.80.9040, HTSUSA, is 659; the textile category for the handkerchief, from subheading 6213.90.1000, HTSUSA, is 630.

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 you check, close to the time of shipment, the Status on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the 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 the local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.

Sincerely,

John Durant, Director

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