NY 804481 - The tariff classification of a woman's woven vest and matching fabric tie from Hong Kong; set vs. composite good Dear Mr. Stack: - United States International Trade Commision Rulings

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NY 804481

December 8, 1994

CLA-2-62:S:N:N5:360 804481

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.49.0017

Mr. Robert T. Stack
Siegel, Mandell & Davidson, P.C.
1515 Broadway - 43rd Floor
New York, NY 10036-8901

RE: The tariff classification of a woman's woven vest and matching fabric tie from Hong Kong; set vs. composite good Dear Mr. Stack:

In your letter dated November 23, 1994, you requested a tariff classification ruling on behalf of your client Ellen Tracy, Inc. The submitted sample, style 11046295, will be returned under separate cover.

Style 110426295 consists of a woman's vest and matching tie. Both components are constructed of 100% silk woven fabric. The fully lined vest has a rounded neck with a collar treatment, a full front buttoned opening with oversized buttons, two pockets at the waist and oversized arm openings. The matching fabric tie is identical in color and construction and has a metal hook and eye closure. The vest and tie will be imported together and will be sold as a set at retail.

It is your position that the vest and tie constitute a "composite good" as set forth in General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), and as such are classified together under a single subheading: 6211.49.0017, HTS.

We agree with your conclusion that the vest and tie meet the requirements for composite goods. In order to be considered as composite goods, articles must be (1) adapted to each other, (2) mutually complementary and (3) form a whole which would not normally be offered for sale in separate parts. The vest and tie are adapted to each other in that they are constructed from the same fabric and color. The two components are mutually complimentary in their use, and would not normally be offered for sale as separate articles.

The applicable subheading for style 11046295 vest and tie, will be 6211.49.0017, Harmonized Tariff Schedule of the United States (HTS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of other textile materials: Containing 70% or more by weight of silk or silk waste; Vests. The rate of duty will be 7.8 percent ad valorem.

Style 11046295 falls within textile category designation 759. Based upon international textile trade agreements, products of Hong Kong are subject to a visa requirement and are not currently subject to quota restraints.

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 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.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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