CLA-2 CO:R:C:G 083591 CMR 835471
TARIFF NO: 6204.33.5010; 6204.53.3010
Ms. Barbara Rocco
E H Woods Fashions Inc.
1400 Broadway
New York, New York 10018
RE: Classification of a women's jacket and skirt
Dear Ms. Rocco:
This ruling is in response to your letter of January 6, 1989,
requesting the classification of a women's jacket and skirt.
FACTS:
The submitted sample, style S/1872, consists of a women's
jacket and skirt manufactured from a woven outer shell of 65
percent polyester, 30 percent wool, and 5 percent other fibers; a
woven lining assumably of man-made fibers; and a velvet insert at
the neckline of 69 percent acetate, 16 percent nylon, and 15
percent rayon. The jacket features a full front opening secured by
five buttons, four front panels joined to four rear panels by side
seams, long sleeves with three plastic buttons at the bottom edge,
a belt segment at the rear, and a round neckline without a collar.
The velvet insert, approximately two inches wide, creates the
neckline, and a velvet flap buttons over the collar button hiding
it from view. The straight skirt features a partial rear opening
secured by a zipper and plastic button, a partially elasticized
waist, two side seam pockets, and a bottom rear vent approximately
nine inches in length.
The jacket and skirt are being manufactured in the People's
Republic of China.
ISSUE:
Does the presence of the velvet insert and flap on the jacket
preclude classification of the jacket and skirt as a women's suit
under heading 6204, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)? -2-
LAW AND ANALYSIS:
Classification of products under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and provided
such headings or notes do not otherwise require, according to [the
remaining GRI's taken in order]."
Note 3(a) to Section XI, Chapter 62, states in pertinent part:
(a) The term "suit" means a set of garments composed of two or
three pieces made up in identical fabric and comprising:
- one garment designed to cover the lower part of the body
and consisting of trousers, breeches or shorts (other
than swimwear), a skirt or a divided skirt, having
neither braces nor bibs, and
- one suit coat or jacket the outer shell of which,
exclusive of sleeves, consists of four or more panels,
designed to cover the upper part of the body, possibly
with a tailored waistcoat in addition.
All of the components of a suit must be of the same fabric
construction, style, color and composition; they must also
be of corresponding or compatible size.
The Explanatory Note to heading 6204, which constitutes the
official interpretation of the HTSUSA at the international level,
states that the provisions of the Explanatory Note to heading 6104
apply, mutatis mutandis, to the articles of heading 6204. With
regard to the jacket component of a suit, Explanatory Note (A) to
heading 6104 states in pertinent part:
- one suit coat or suit jacket the outer shell of which
(exclusive of sleeves, and facings or collar, if any)
consists of at least four panels (two in front and two
at the back) sewn together lengthwise, designed to cover
the upper part of the body, with a full front opening
without a closure or with a closure other than a slide
fastener (zipper). * * *
Inasmuch as the velvet insert and flap on the jacket have no
counterpart on the skirt, the jacket and skirt fabrics cannot be
considered identical in construction, style, color and composition.
The presence of the velvet insert and flap on the jacket cannot be
ignored or treated as mere trimming and thus disregarded for
classification purposes. The velvet insert forms an integral part
of the jacket, the collar. -3-
The jacket meets the panel requirements set forth in
Explanatory Note (A) to heading 6104, and is therefore considered a
suit-type jacket under the HTSUSA.
HOLDING:
The jacket and skirt of style S/1872 do not constitute a suit
within the meaning of the HTSUSA. They fail to meet the Section XI
Note requirement that all the components must be of the same fabric
construction, style, color and composition.
The jacket is classifiable under subheading 6204.33.5010,
HTSUSA, which provides for women's suit-type jackets of synthetic
fibers. It presently falls under textile category 635, and if
manufactured in the People's Republic of China, is dutiable at 29
percent ad valorem.
The skirt is classifiable under subheading 6204.53.3010,
HTSUSA, which provides for women's skirts of synthetic fibers.
It presently falls under textile category 642, and if manufactured
in the People's Republic of China, is dutiable at 17 percent ad
valorem.
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