CLA-2 CO:R:C:G 086009 DRR 846336
Robert T. Stack, Esq.
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004
Re: Classification of a women's suit
Dear Mr. Stack:
This is in response to your letter dated July 14, 1989, on
behalf of Liz Claiborne, Inc., requesting the classification of
women's garments, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The merchandise at issue, style 102306, consists of an upper
body garment and a skirt, each made of 95 percent rayon and 5
percent silk woven fabric, with a woven lining, assumed to be
manmade. The upper body garment has a full front opening secured
by four buttons, a lapel collar, short sleeves, and a fitted
waist. It also has a placket which creates the effect of a
breast pocket with a small rectangular handkerchief in
contrasting fabric pinned to it. The skirt has a rear zipper
closure with a hook and eye. The garments will be imported from
Taiwan. Your letter indicates that you believe that the upper
body garment and handkerchief constitute a set classifiable under
the provision for suit-type jackets in subheading 6204.39.3010,
HTSUSA. You further state that you believe that the skirt is
classifiable under subheading 6204.59.3010, HTSUSA.
ISSUE:
Is the upper body garment classifiable as a jacket or a
blouse? Are the garments classifiable as a suit or ensemble, or
must they be classified separately?
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LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section and
chapter notes. Note 3 to Chapter 62 states that all of the
components of a suit must be of the same fabric construction,
style, color and composition. Note 13 to Section XI of the
tariff states that textile garments of different headings are to
be classified under their own headings, even if put up in sets
for retail sale, unless the context requires otherwise.
The upper garment exhibits certain characteristics of a
jacket as well as a blouse. Although the short sleeves and
narrow cut are more indicative of a blouse, the heavy shoulder
pads and full lining indicate that it was designed for wear over
other outer garments and is therefore classifiable as a jacket.
It might appear that, according to Note 3 to Chapter 62, the
presence of the handkerchief, made of different fabric, precludes
classification of the three pieces as a suit or ensemble, on the
grounds that there is no corresponding material on the skirt.
However, the handkerchief is not permanently attached to the
jacket, it is only pinned on and therefore, serves as a
decorative accessory item. The jacket and skirt are of the same
fabric construction, style, color and composition and therefore
meet the requirements of a suit as set forth in Note 3.
In light of the fact that the garment is made up of
different elements, a two-piece suit and handkerchief, not
specifically provided for, it cannot be classified according to
GRI 1. However, goods which are prima facie classifiable under
two or more headings are classified in accordance with the
provisions of GRI 3. When, as in the instant case, those
headings each refer to only part of the materials contained in
mixed or composite goods, they are treated as equally specific
and classified pursuant to GRI 3(b). The Explanatory Notes to
the HTSUSA may be consulted for guidance as to the correct
international interpretation of the various HTSUSA provisions.
Composite goods as defined in the Explanatory Notes to GRI 3(b)
include those with separable components, provided these
components are adapted one to the other and are mutually
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complementary and that together they form a whole which would not
normally be offered for sale in separate parts. The suit and
handkerchief are composite goods for purposes of GRI 3. Having
determined that the garment is a composite good, we must next
determine the essential character in order to classify the item
under GRI 3(b). According to GRI 3(b), composite goods
consisting of different materials or made up of different
components, and goods put up in sets for retail sale, shall be
classified as if they consisted of the material or component
which gives them their essential character. The Explanatory
Notes state that "the factor which determines essential character
will vary as between different kinds of goods. It may, for
example, be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the role of
a constituent material in relation to the use of the goods. The
suit clearly predominates over the handkerchief by weight,
quantity and value, and therefore provides the essential
character.
HOLDING:
The jacket, handkerchief and skirt are classified under
subheading 6204.19.2000, HTSUSA, as women's or girls' suits, of
other textile materials, of artificial fibers, other, with a duty
rate of 37.5 cents per kilogram plus 27.5 percent ad valorem, and
subject to textile category 644.
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 the result of 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.
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Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Your sample is being returned to you, as requested.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: Area Dir., N.Y. Seaport
D. Rimmer library/peh
086009