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

Tariff Classification Appeals Division