Classification of a ladies' dress and "wrap"

HQ 085416 November 30, 1989 CLA-2 CO:R:C:G 085416 CC CATEGORY: Classification TARIFF NO.: 6204.49.0040; 6202.19.0040 Mr. Robert D. Stack Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, N.Y. 10004 RE: Classification of a ladies' dress and "wrap" Dear Mr. Stack: This letter is in response to your inquiry of August 8, 1989, on behalf of Hero Industries, Inc., requesting tariff classification of a ladies' dress and "wrap" from China. A sample was submitted for examination. FACTS: The sample at issue, designated as style 612, is a ladies' dress and "wrap." You state that the articles are made of a 100 percent polyester woven chiffon-like fabric, although they are marked as 100 percent silk. The sheath styled dress has a full lining of woven man-made fibers, spaghetti straps over the shoulders, and a rear zipper. The "wrap" extends from the neck to the bottom edge of the dress and has a round, faced neckline secured by a self fabric loop and button. ISSUE: Are the dress and "wrap" classifiable together or separately? 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's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. You state that the "wrap" is an accessory and is classifiable as a composite good with the dress. If they are not composite goods, the "wrap" is classifiable with the dress as a set. Finally, you state that if the "wrap" is not classifiable with the dress as a set, it is classifiable as a shawl in Heading 6214, HTSUSA. The Random House Dictionary of the English Language, the Unabridged Edition, (1983) defines a garment as "an article of clothing: dresses, suits, and other garments." The "wrap" covers from the neck to nearly the knees, making it more than an accessory. It is an article of clothing: a garment. Note 13 to Section XI of the HTSUSA provides that "unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale." The "wrap" is classifiable in a different heading than the dress, and, thus, it is not classifiable with the dress as a set. The "wrap" is not classifiable as a shawl. A shawl is defined by The Random House Dictionary as "a square triangular, or oblong piece of wool or other material worn, esp. by women, about the shoulders, or the head and shoulders, in place of a coat or hat outdoors, and indoors as protection against chill or dampness." The "wrap" covers from the neck to the vicinity of the knees which is substantially more than a shawl would cover. The Random House Dictionary defines a cape as "a sleeveless garment of various lengths, fastened around the neck and falling loosely from the shoulders, worn separately or attached to a coat or other outer garment." The definition of a cape applies to the "wrap"; therefore, it is classifiable in Heading 6202, HTSUSA. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, states that garments classifiable in Heading 6202, HTSUSA, including capes, are generally worn over all other clothing for protection against the weather. You state that this Explanatory Note precludes classification of the "wrap" in Heading 6202. We do not agree. Although the wrap may not provide much protection against the weather, the term "generally" is used in this Explanatory Note, indicating that it is not required that all articles classifiable in this heading provide protection against the weather. We have examined the dress and the cape and have determined that they are made of silk. We assume that they are 100 percent silk, as marked. HOLDING: The dress is classified under subheading 6204.49.0040, HTSUSA, which provides for women's or girls' dresses, of other textile materials, other, of silk, containing 70 percent or more by weight of silk or silk waste, dutiable at the rate of 7.5 percent ad valorem. The cape is classified under subheading 6202.19.0040, HTSUSA, which provides for women's or girls' capes, of other textile materials, other, of silk, containing 70 percent or more by weight of silk or silk waste, dutiable at the rate of 3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division