CLA-2 CO:R:C:G 084849 CMR
Gail Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P. C.
Sixty-seven Broad Street
New York, New York 10004
RE: Classification of a women's suit--reconsideration of
NYRL 840454
Dear Ms. Cumins:
This ruling is in response to your submission of June 12, 1989,
on behalf of Sassco Fashions, Division of Leslie Fay, requesting
reconsideration of NYRL 840454 of May 18, 1989. In that ruling, the
jacket and skirt components of style L-512, a women's suit, were
separately classified. The reason the components were classified
separately, as opposed to classification as a women's suit, was the
presence of piping on the jacket and lack thereof on the skirt.
FACTS:
The merchandise at issue, style L-512, consists of a women's
suit-type jacket, skirt, and sleeveless top. The jacket and skirt
are lined with 100 percent acetate woven fabric and the outershell of
each is made of 95 percent rayon and 5 percent silk woven fabric.
The top is cut and sewn from portions of warp-knit fabric and woven
fabric. The warp-knit fabric, which forms the outer layer on the
front portion of the garment, is composed of 50 percent rayon, 30
percent acetate, and 20 percent nylon. The woven fabric, which forms
the rear portion and the inner layer of the front, is made of 100
percent polyester satin.
The jacket is double-breasted and features long sleeves with two
buttons tacked down near the sleeve edges; a full frontal opening
secured by three snap closures; a V-shaped neckline without collar or
lapels; and textile piping extending around the neck and down the
edges of the front panels. The piping on the jacket has the
appearance of shiny satin fabric and has no counterpart on the skirt.
The sample jacket submitted for our review varies slightly
-2-
from the sample submitted with the original ruling request; however,
the differences are minor and are of no consequence to the issue at
hand.
The skirt features two, flounce-like, self-fabric segments which
give it a "triple-layered" appearance; a partial opening on the side
which is secured by a zipper closure; a single-button closure on the
waistband, located directly above the zipper; and a vented bottom.
The top is supported by shoulder straps and lacks a neckline.
Its top edge extends across the chest and back, leaving the shoulders
and upper back bare. The garment also features spangles and beads on
the front and a fully elasticized top edge on the back. The outer
layer of the front is stitched to the inner layer along the top edge
and at the side seams; the bottom edge of the outer layer is not
stitched down.
ISSUE:
Are the jacket and skirt components of style L-512, a women's
suit, separately classifiable due to the presence of the piping on
the jacket, or should the piping be disregarded and the components
classified as a women's suit?
LAW AND ANALYSIS:
Classification of products under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). 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 GRIs taken in order].
Note 3(a) to Chapter 62, Section XI, 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.
-3-
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). * * *
The jacket and skirt components appear to meet all the
requirements of the above provisions if the piping on the jacket is
disregarded. If the piping is not disregarded, then the components
fail to meet the requirement of being made up in identical fabric.
The General Explanatory Notes for Chapter 62 contain the
following language:
The classification of goods in this Chapter is not affected
by the presence of parts or accessories of, for example, knitted
or crocheted fabrics, furskin, feather, leather, plastics or
metal. Where, however, the presence of such materials
constitutes more than mere trimming the articles are classified
in accordance with the relative Chapter Notes * * *, or failing
that, according to the General Interpretative Rules.
The Explanatory Notes, which serve as guidance only, are read in
conjunction with the Legal Notes. Should any conflict arise between
the two, the Legal Notes, of course, take precedence.
In this case, the piping on the jacket is 1/8" wide and is the
same color as the fabric of the jacket and skirt. Customs believes
that this jacket and skirt are classifiable as a suit, despite the
piping, within the meaning of Note 3(a) and the Explanatory Notes.
-4-
HOLDING
Pursuant to 19 CFR 177.9(d) (1989), NYRL 840454 of May 18, 1989,
is hereby modified. The jacket and skirt components of style L-512
are classified together as a women's suit in subheading 6204.13.2010,
HTSUSA, textile category 644, dutiable at 37.5 cents per kilogram
plus 27.5 percent ad valorem. The top component remains classified
in subheading 6114.30.1020, HTSUSA, which provides for women's or
girls' knit tops of man-made fibers. The textile category is 639 and
the rate of duty is 30 percent ad valorem.
We recognize that pending transactions may be adversely affected
by this modification. If such a situation arises, you may, at your
discretion, notify this office and apply for temporary relief from
the binding effects of the new ruling as may be dictated by the
circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins