Reconsideration of New York Ruling Letter (NYRL) 833330

HQ 083980 April 21 1989 CLA2 CO:R:C:G 083980 SM 833330 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Scott A. Cohn, Esq. Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street New York, NY 10017 RE: Reconsideration of New York Ruling Letter (NYRL) 833330 Dear Mr. Cohn: Your letter of February 17 on behalf of Brylane, Inc., addressed to our New York office, requesting reconsideration of NYRL 833330 of January 10, has been referred to this office for reply. FACTS: NYRL 833330 classified a women's polyester knit dress and belt, Style 507723, under subheading 6104.43.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a provision including women's knit dresses of manmade fibers. You state that the ruling incorrectly described the sample in that the "belt" is in fact a tie to be worn around the collar area, and not a belt. The tie is also of a polyester knit fabric that matches one of the colors of the dress. It has a seam at the center back. A thread loop carrier at the center back of the dress collar accommodates the tie. You ask whether the fact that the accessory is a tie and not a belt affects the classification. ISSUE: Are the dress and tie classifiable together? LAW AND ANALYSIS: Classification under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first according to the headings of the tariff and any relative section and chapter notes, and then, if nothing in the headings or notes requires otherwise, according to the remaining GRI's.  -2- Section XI of the tariff provides for textile articles generally. Note 13 of this section requires that textile garments of different headings be classified under their own headings, even if put up in sets for retail sale. The tie is not considered a garment, but would, if considered separately, fall under heading 6117, HTSUSA, a provision for other made up clothing accessories, knitted or crocheted. Thus it is not required by Note 13 to be classified under its own heading. We agree with your characterization of the accessory as a tie rather than a belt, although it is not the type of tie referred to by the tie provisions of the tariff ("of the kinds generally worn by men," according to the Explanatory Notes). The dress is a loosefitting style that hangs from pleats below the yoke. It has no defined waist or belt loops at the waist and does not appear to be designed to be worn with a belt. Knitted or crocheted dresses are provided for under heading 6104, HTSUSA. Since no single heading provides for both dresses and ties, classification cannot be determined under GRI 1. GRI 3 provides generally for the classification of goods that appear classifiable under more than one heading. GRI 3(b) provides for the treatment of composite goods made up of different components even if the components are separable, as long as they are adapted to one another, are mutually complementary, and together form a whole that would not normally be offered for sale in separate parts. GRI 3(b) provides further that goods consisting of different components are to be classified as if they consisted of the component that gives them their essential character. The description of composite goods fits the dress and tie. The two pieces are separable but are adapted to one another and mutually complementary in that the colors are coordinated, the tie is of a length to fit around the neck-line of the dress, and the dress has a loop to accommodate the tie. The tie would have little use apart from the dress and is unlikely to be sold separately. Here the essential character of the combination is provided by the dress. The tie is merely an accessory accenting the dress and would not be the main reason for the existence of the combination or the primary motivating factor governing the purchase of the two articles. The tie and dress are therefore classified under the provision for the dress, as in the NYRL.  3 HOLDING: The dress and tie are classified under subheading 6104.43.2010, HTSUSA, textile category 636, a provision for other women's dresses of synthetic fibers. Because of the changeable nature of the statistical annotation, i.e., the ninth and tenth digits of the tariff number, and the textile restraint categories, you should contact your local Customs office before importing this merchandise, to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division