Classification of Infants' Sweater and Mittens under theHarmonized Tariff Schedule of the United States Annotated(HTSUSA)

HQ 082117 September 20, 1989 CLA-2 CO:R:C:G 082117 CB CATEGORY: Classification TARIFF NO. : 6111.30.5020 Ms. Martha L. Corgan M & L International Co. 7700 Gross Point Road Skokie, ILL 60077 RE: Classification of Infants' Sweater and Mittens under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) Dear Ms. Corgan: This ruling is in response to your letter of April 7, 1988, requesting a reconsideration of the ruling decision regarding an infants acrylic reversible sweater jacket with mittens. FACTS: The sample submitted, Model 2019, is an acrylic long sleeve sweater and mittens. The sweater is double layered and reversible. It has a hood, a full front zipper opening, and embroidered applique work on one garment face. The mittens are attached to each other by a self-fabric string. The items will be imported in infants' sizes 0 to 24 months. The components of each set are matched as to size, marketed as a unit, and color coordinated. ISSUE: Are the submitted garments classifiable as infants' sets, or as separate items? LAW AND ANALYSIS: The merchandise at issue is put together to meet a particular need (in this case, clothe an infant), and is put -2- up in a manner suitable for sale directly to the consumer. While the sweater is classifiable under subheading 6111.30.40, HTSUSA, the mittens are classifiable as other clothing accessories under subheading 6111.30.50. The sweater and mittens are a set put up for retail sale within the requirements set forth in Explanatory Note (X) for General Rule of Interpretation (GRI) 3. The Explanatory Notes to the HTSUSA are the official interpretation of the HTSUSA at the international level. Classification of goods through the six digit (international subdivision) level is accomplished by application of the General Rules of Interpretation and relative section and chapter notes. GRI 6 provides: For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes, and mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply unless the context otherwise requires. Therefore, the same rationale applies at the eight digit level. It is clear that GRI 6 requires the use of GRI 3 at the eight digit level in the HTS, since that is the level at which the classification of the goods is ultimately determined. GRI 3(b) directs that the goods put up in the set are to be classified as if they consisted of the component which gives the set its essential character. The sweater imparts the essential character of each set, since the mittens are merely accessories. Therefore, they are classifiable with the sweater under subheading 6111.30.5020, HTSUSA. HOLDING: The merchandise at issue is classifiable under subheading 6111.30.5020, HTSUSA, which provides for babies' garments and clothing accessories, knitted or crocheted, of synthetic fibers, other. They presently fall under textile category 239 and, if manufactured in the Philippines, are dutiable at 17 percent ad valorem. 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 -3- suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available 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, 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