CLA-2 CO:R:C:T 954140 CAB
6204.51.0010; 6204.31.2010
Diane L. Weinberg, Esq.
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, NY 10022-1106
RE: Classification of women's suits; suit-type jackets; skirts;
Heading 6204; Note 3(a) to Chapter 62, HTSUSA; Reconsideration of
DD 880616 of December 22, 1992
Dear Ms. Weinberg:
This is in response to your inquiry of May 5, 1993,
requesting a ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), concerning the classification
of various women's garments. Styles 9244, 1259, 5241, 9193, and
0463 were submitted for examination. The garments will be
primarily manufactured in Hong Kong, but also may be made in
Taiwan, Thailand, China or the Philippines. They will be entered
through the port of New York.
FACTS:
Style 9244, which was one of the subjects of DD 880616,
consists of a women's woven jacket and skirt which are
constructed of matching 65 percent polyester and 35 percent rayon
fabric. Both garments contain a polyester lining. The double-
breasted jacket has eight panels, decorative buttons, and a shawl
collar trimmed with "corday". The importer describes "corday" as
a cord wrapped with thread, which resembles several rows of same
color piping.
Style 1259 consists of a women's woven jacket and skirt
which are constructed of matching 65 percent polyester and 35
percent rayon fabric. Both garments contain a polyester lining.
The double-breasted jacket has eight panels and a crest
embroidered on the breast pocket in thread that matches the
fabric used to manufacture both the jacket and the skirt.
Style 5241 consists of a women's woven double-breasted
jacket and skirt. The garments are made of identical 100 percent
wool crepe material. Both garments contain a polyester lining.
The breast pocket on the jacket is embroidered with contrasting
gold thread.
Style 9193 consists of a women's woven double-breasted
jacket and skirt. The garments are constructed of 65 percent
polyester and 35 percent rayon fabric and a polyester lining.
The jacket contains two rows of contrasting braid on the collar
and a single row of braid on the bottom of each sleeve.
Style 0463 is comprised of a short sleeve jacket and
matching skirt constructed of 65 percent polyester and 35 percent
rayon fabric. The jacket contains a modified shawl collar and
decorative gold buttons. The collar and the end of the sleeves
have cut out designs which are embroidered with the same color
thread. Both garments are lined with polyester fabric.
ISSUE:
Whether the jackets and skirts are classifiable as suits, or
separately classifiable due to the additional embellishments on
the jackets?
LAW AND ANALYSIS:
Classification of goods 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. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, 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.
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 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 EN to Heading 6204, HTSUSA, state that
the provisions of the EN to Heading 6104 apply, mutatis mutandis,
to the articles of Heading 6204. The EN to Heading 6104, HTSUSA,
state, in relevant part:
(A) * * *
- 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 General Explanatory Notes to Chapter 62, HTSUSA,
maintain the following:
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.
Style 1259, which is comprised of a skirt and a jacket
containing an embroidered crest in the same color thread as the
jacket, is classifiable as a suit under Heading 6204, HTSUSA.
In Headquarters Ruling Letter (HRL) 087032, dated July 25, 1990,
Customs determined that the trousers and jacket therein, which
contained matching colored embroidery on the breast pocket was
not a bar to classification of otherwise matching components. The
rationale of HRL 087032 was based on a prior ruling, HRL 084849,
dated February 23, 1990, where Customs concluded that a jacket
and skirt were classifiable as a suit, despite the presence of
matching 1/8 inch wide piping on the jacket which was not present
on the skirt.
Style 9193, which is comprised of a skirt and jacket
containing contrasting braid on the collar and sleeves is not
classifiable as a suit under Heading 6204, HTSUSA. Customs
confronted the issue of a contrasting colored border present on a
jacket, but not present on an otherwise identical pair of
trousers in HRL 089422, dated September 17, 1991. Customs
stated, in relevant part:
[T]he components of the suit are not of the same color. The
trousers are green; the jacket is green and black. The
legal note in Chapter 62 regarding suits specifically
requires that all components must be inter alia, of the same
color. The black border on the jacket is not repeated
anywhere on the trousers. Therefore, the components fail to
meet the requirements for classification as a suit.
In your submission, you assert that HRL 089422 was
erroneously decided and that the goods therein are classifiable
as a suit. This statement is based on the fact that you consider
the different color border as mere trimming which, in accordance
with the General EN to Chapter 62, HTSUSA, should not affect the
tariff classification of the garments at issue. It is important
to note however that the EN are not legally binding, and when in
conflict with the legally binding Chapter Notes, the Chapter
Notes supersede the EN.
Style 5241 consists of a skirt and jacket which contains
contrasting colored embroidery on the breast pocket.
A skirt and a jacket which has contrasting embroidery not present
on the skirt can not be classifiable as a suit in accordance with
Note 3(a) to Chapter 62, HTSUSA, since each component is not of
the same color.
Style 0463 consists of a skirt and jacket which contains a
scalloped shawl collar embroidered with the same color thread.
The sleeves of the jacket also feature the identical scalloped
pattern of the collar. The scalloped pattern is not repeated
anywhere on the skirt. Therefore, the garments in question,
which are not of the same style, are not classifiable as a suit.
This analysis is consistent with HRL 083591, dated March 28,
1989, where Customs determined that the garments therein, a skirt
and a jacket which included a velvet insert and flap could not be
classifiable as a suit since the skirt did not have any velvet
present on it. Customs further explained that the velvet insert
formed an integral part of the jacket, the collar; and therefore,
could not be ignored or treated as mere trimming and disregarded
for classification purposes.
Style 9244 which is made up of a skirt and jacket that
contains a shawl collar trimmed with "corday". This corday is
not repeated on the matching skirt. Therefore, the two garments
of Style 9244 do not have an identical construction and
composition in accordance with Note 3(a) of Chapter 62, HTSUSA.
Thus, the garments are not classifiable as a suit under Heading
6204, HTSUSA.
HOLDING:
Based on the foregoing, the jacket and skirt of Style 1259
are classifiable as a women's suit in subheading 6204.13.2010,
HTSUSA. The applicable rate of duty is 37.5 cents per kilogram
plus 27.5 percent ad valorem. The textile restraint category is
644. The jackets of Styles 9244, 9193, and 0463 are classifiable
in subheading 6204.33.5010, HTSUSA, which provides for women's
suit-type jackets and blazers of synthetic fibers. The
applicable rate of duty is 29 percent ad valorem and the textile
restraint category is 635. The skirts of Styles 9244, 9193, and
0463 are classifiable in subheading 6204.53.3010, HTSUSA, which
provides for women's other skirts of synthetic fibers. The
applicable rate of duty is 17 percent ad valorem and the textile
restraint category is 642. The skirt of Style 5241 is
classifiable under subheading 6204.51.0010, HTSUSA, which
provides for women's skirts of wool. The applicable rate of duty
is 17 percent ad valorem and the textile restraint category is
442. The jacket of Style 5241 is classifiable under subheading
6204.31.2010, HTSUSA, which provides for 46.3 cents per kilogram
plus 21 percent ad valorem. The textile restraint category is
435.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are a result of the international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importing the merchandise to determine the current status of
any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division is