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HQ 960364




August 22, 1997
CLA-2 RR:TC:TE 960364 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6209.30.3020; 6209.20.1000; 6209.30.3030

Sonja Chapman
Baby Togs, Inc.
460 W. 34th Street
New York, NY 10001

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

Dear Ms. Chapman:

This is in reply to your letter received by this office on March 17, 1997, requesting a classification determination under the Harmonized Tariff Schedule of the United States (HTSUSA) for certain babies' garments. A sample was submitted to this office for examination.

FACTS:

The subject merchandise consists of 5 styles of babies garments. The sample that was submitted to this office features a dress with no sleeves, a rounded collar with capping, lace trim that covers the front and back bodice, a partial back opening with three button closure, all around pleats and a hemmed bottom. The bonnet is trimmed in lace with a fabric tie closure.

Style #1 a 65 percent polyester/ 35 percent cotton woven dress with a 65 percent polyester/ 35 percent cotton woven bonnet;

Style #2 a 100 percent cotton woven dress with a 100 percent cotton woven bonnet;

Style #3 a 65 percent polyester/ 35 percent cotton woven dress with a 100 percent cotton woven bonnet;

Style #4 a 100 percent cotton woven dress with a 65 percent polyester/ 35 percent cotton woven bonnet;

Style #5 a 65 percent polyester/ 35 percent cotton woven dress with a 100 percent cotton knit bonnet.

ISSUE:

What is the proper classification for the subject merchandise?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

GRI 3 states that when goods are classifiable under two or more headings, classification shall be as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(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.

As the subject merchandise consists of goods put up in sets for retail sale, GRI 3(a) is not determinative of the proper classification for this merchandise. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to GRI 3(b) define "goods put up in sets for retail sale" as follows:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings. Therefore, for example, six fondue forks cannot be regarded as a set within the meaning of this Rule;

(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 (e.g., in boxes or cases or on boards).

Heading 6209, HTSUSA, is the provision for woven 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 1 through 5, 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 1 through 5 are instantly recognizable as infants' headwear. Consequently, the bonnets are classifiable under Heading 6505, HTSUSA.

The dresses and bonnets of Styles 1 through 5 are "goods put up in sets for retail sale" within the meaning of GRI 3(b). That is, the subject merchandise meets the criteria stipulated in the EN. The merchandise is prima facie classifiable in two distinct headings and the articles which are identical in color, are put up together as matching clothing ensembles for infants. Although the dresses and bonnets are not each constructed of the same textile material, they are designed and packaged for sale as a set at the retail level.

As was stated in HQ 953041, dated April 15, 1993, also issued to you, classifying similar merchandise as sets in heading 6209, HTSUS:

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 submitted 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 subject merchandise is classifiable in Heading 6209, HTSUSA.

Styles 1 through 5 are classified in heading 6209, HTSUS, based on the essential character being imparted by the dress.

HOLDING:

Styles 1, 3 and 5 are classifiable in subheading 6209.30.3020, HTSUSA, which provides for babies' woven garment sets, of synthetic fibers. The applicable rate of duty is 16.7 percent ad valorem and the textile restraint category is 239.

Styles 2 and 4 are classifiable in subheading 6209.20.1000, HTSUSA, which provides for babies' woven cotton dresses. The applicable rate of duty is 12.4 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
Tariff Classification Appeals
Division

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