The tariff classification of belts and pins attached to a garment

N213517 May 8, 2012 CLA-2-OT:RR:NC:N3:361 CATEGORY: Classification Ms. Jeanne M. Burns Thornley & Pitt, Inc. 126 Hawthorne Street San Francisco, CA 94107 RE: The tariff classification of belts and pins attached to a garment Dear Ms. Burns: In your undated letter received April 12, 2012 you requested a tariff classification ruling. You seek advice on the classification of a textile belt, a pleather (plastic) belt and a textile brooch (pin) when imported with a textile garment such as a skirt or pullover. The first item submitted is a ladies’ woven skirt with a plastic belt. The belt is threaded through the skirt. The belt if imported separately would be classified as a plastic belt under heading 3926, HTS. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The Explanatory Notes state: For the purposes of [GRI 3(b)], 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 complimentary and that together they form a whole which would not normally be offered for sale in separate parts.The skirt and plastic belt do not fall within this description. Plastic belts are separate articles of commerce and normally are offered for sale apart from the garment. Rather, this style falls within the description of "sets." The Explanatory Notes state that "goods put up in sets for retail sale" are those 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. Provided that the requirements of (a) and (c) listed above are also met, the set at issue is considered “goods put up in sets for retail sale” for tariff classification purposes and classifiable as a skirt which is the essential character. Headquarters ruling HQ 083668 noted. Please note that this set consists of two items, a skirt and a plastic belt. A woven skirt is classifiable under heading 6204, HTS. However, if the set consisted of more than two items and two of the garments fall under Note 14 of Section XI then each piece of the set would be separately classifiable. In classifying goods, Note 14 to Section XI of the HTSUS mandates that the components of the apparel sets be classified separately. Note 14 states the following: 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. For the purposes of this note the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The second item submitted is a pullover with a detachable tank top and a knit textile belt with a plastic bow in the center. The belt is classifiable as a textile belt and if imported separately would be classifiable under heading 6117, HTS. The belt is threaded through the belt loops on the pullover. The EN to GRI 3(b), provides, in part: (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 complimentary and that together they form a whole which would not normally be offered for sale in separate parts.The submitted garment meets the requirements for composite goods. In order to be considered as composite goods, articles must be (1) adapted to each other, (2) mutually complimentary and (3) form a whole which would not normally be offered for sale in separate parts. The belt and garment are adapted to each other in that the loops are sized to accommodate the belt. The two components are mutually complimentary in their use, and would not normally be offered for sale as separate articles. Therefore, the pullover and belt at issue are considered a composite good for tariff classification purposes and classifiable as a pullover which is the essential character. The tank top would be classified separately. Headquarters ruling HQ959342 noted. The Explanatory Notes state further that the factor determining essential character will vary with different kinds of goods. It may be "the nature of the material or component, its bulk, quantity, weight or value, or . . . the role of a constituent material in relation to the use of the goods." With regard to the above items under consideration here, as in virtually every instance involving belt and garment combinations, it is the garment which provides the essential character. The belt is merely an accessory to the garment and, barring exceptional circumstances, is not the main reason for the existence of the combination or the primary motivating factor governing the purchase of the two articles. Headquarters ruling HQ083950 noted. The third item is a knit pullover with a detachable, decorative textile brooch (pin). The textile flower brooch has a metal fastener and is constructed from an openwork woven fabric which contrasts with the pullover. Textile brooches are classifiable under heading 6217, HTS. The pullover and brooch do not fall within this description of composite goods. Textile brooches are separate articles of commerce and normally are offered for sale apart from the garment. Assuming requirements (a) and (c) for “goods put up in sets for retail sale” are satisfied, both pieces of the set must fulfill requirement (b) and be dedicated to a particular need or specific activity. Components put up together that are dedicated to more than one purpose (that is, more than one particular need or specific activity) cannot be considered sets under GRI 3(b). This is made apparent in the examples of proper sets presented in the EN's for GRI 3(b). Each example shows that a proper set's contents are dedicated exclusively to one specific purpose. The brooch is decorative and dedicated to adorning items such as wearing apparel; it is therefore completely unrelated to the purpose of covering or clothing the body. While it might be suggested that the brooch and pullover qualifies as a set because its components are also dedicated to looking good while dressed, it is too broad an application of the single purpose requirement. The brooch is not capable of use in conjunction with the pullover's purpose, clothing the body. The pullover and brooch are therefore dedicated to more than one purpose. When articles put up together are determined not to form a proper set for GRI 3(b) purposes, the items are classified individually. Therefore, we conclude that the pullover and brooch will have to be classified separately. Headquarters ruling HQ 967107 noted. Please note that the classification determination of composite goods and “goods put up in sets for retail sale” is made on a case-by-case basis. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Peggy Fitzgerald at 646-733-3052. Sincerely, Thomas J. Russo Director National Commodity Specialist Division