CLA-2 CO:R:C:T 952704 jb
Mr. Rob Tarquinio
Roytex, Inc.
16 East 34th Street
New York, NY 10016
RE: Modification of PC 876238; bona fide intention to sell
components separately; separate classifications for jackets
and trousers; subheadings 6201.93.3510 and 6203.43.4010,
HTSUSA
Dear Mr. Tarquinio:
This is in response to your letter, dated August 26, 1992,
requesting modification of Pre-entry Classification Ruling (PC)
876238, dated July 23, 1992, classifying several styles of
jackets and trousers.
FACTS:
On July 23, 1992, our New York office issued you Pre-entry
Classification Ruling (PC) 876238, classifying several styles of
jacket and trousers sets as woven track suits in heading 6211,
HTSUSA.
The merchandise at issue, referred to as Style numbers
290113, 290115, 290117 and 290121, consists of jackets and
trousers with an inner lining of 65 percent polyester and 35
percent cotton, and an outer fabric of 100 percent Trilobal
nylon, imported from Malaysia.
Since the issuance of that ruling, you state that those
referenced style numbers are being packed, shipped and sold as
separates.
ISSUE:
Whether the subject merchandise is classifiable as suits in
heading 6211, HTSUSA, or as separates in headings 6201 and 6203,
HTSUSA?
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). GRI 1 requires
that classification be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order. Where goods cannot be classified solely on the basis of
GRI 1, the remaining GRI will be applied, in the order of their
appearance.
In Headquarters Ruling (HQ) 088423, dated May 20, 1991,
regarding a similar issue, we stated:
Therefore, whether sets of garments which are not packed
together in such a manner that they are readily identifiable
as suits depends upon the intent of the importer. If, at the
time of importation, the importer has bona fide intention to
sell the suit components as suits, as evidenced by the
documentation in the entry package, then the merchandise, in
the absence of evidence to the contrary, is classifiable as
suits. If, at the time of importation, the importer has bona
fide intention to sell the suit components separately, as
evidenced by the documentation in the entry package, then
the merchandise, in the absence of evidence to the contrary,
is classified as separates. If information is received that
the garments are merchandised in a manner not consonant with
the entered classification, action under 19 U.S.C. section
1592 may of course be appropriate.
As you state that the subject merchandise is no longer being
sold as sets, but are being packed, shipped and sold as
separates, classification should reflect this change.
Additionally, as there is no possible gain in claiming separate
classification in this instance, we see no need to obtain further
documentation.
HOLDING:
The subject merchandise, Style numbers 290113, 290115,
290117 and 290121, are classified to indicate separate
classifications for the jackets and trousers. The jackets are
classifiable in subheading 6201.93.3510, HTSUSA, which provides
for other men's anoraks, windbreakers and similar articles of
man-made fibers. The applicable rate of duty is 29.5 percent ad
valorem and the quota category is 634.
The trousers are classifiable in subheading 6203.43.4010,
which provides for other men's trousers of synthetic fibers. The
applicable rate of duty is 29.7 percent ad valorem and the quota
category is 647.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), PC Ruling
876238 is modified to reflect the above classification effective
with the date of this letter.
This modification is not retroactive. However PC Ruling
876238 will not be valid for importations arriving in the United
States after the date of this notice.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification), you should
contact the 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