CLA-2 CO:R:C:G 087032 CC
Ms. Jane Jackson
Sky High Unlimited, Inc.
1015 E. 14th St.
Los Angeles, CA 90021
RE: Classification of a men's "rap suit"; not classifiable as a
suit; classifiable as an ensemble
Dear Ms. Jackson:
This letter is in response to your inquiry of March 28,
1990, requesting tariff classification of a men's "rap suit." A
sample was submitted for examination.
FACTS:
The submitted sample, designated by you as style 7000,
consists of a woven jacket and a pair of woven pants. The pants
and jacket are composed of identical fabric of 85 percent
polyester and 15 percent rayon.
The jacket contains a full lining made of 100 percent rayon.
The jacket has a notch collar, lapels, long sleeves, an inner
breast pocket, an exterior breast patch pocket, and tow patch
pockets below the waist. It has a full frontal opening with a
three button closure, which begins below the waist. It also has
a belt, made of the same material as the jacket, that passes
through a tunnel on the rear of the garment. The jacket has two
front panels and one rear panel. It has an embroidered logo, the
same color as the jacket, on the breast pocket. The jacket hangs
very loosely on its wearer.
The trousers are the same color as the jacket. The trousers
have two side pockets and two rear pockets, a fly front with a
zipper closure, a button closure on the waistband, and pleats.
The waistband is encircled by belt loops and is partially
elasticized.
ISSUE:
Whether the submitted sample is classifiable as a suit or as
an ensemble, or neither?
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's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Note 3 to Chapter 62 states that for purposes of headings
6203 and 6204 the following:
(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. If several separate components
to cover the lower part of the body are entered
together (e.g., trousers and shorts, or a skirt or
divided skirt and trousers), the constituent lower
part shall be the trousers, or, in the case of
women's or girls' suits, the skirt or divided
skirt, the other garments being considered
separately.
The Explanatory Notes, the official interpretation of the
HTSUSA at the international level, state for Heading 6203 that
the Explanatory Notes to Heading 6103 are applicable. The
Explanatory Notes to Heading 6103, Paragraph (A), state that the
term "men's or boys' suit" means a set of garments composed of
two or three pieces made up of identical fabric and comprising:
...
- 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). It does not extend below
the mid-thigh area and is not for wear over another
coat, jacket or blazer. A tailored waistcoat may also
be included.
The outer shell of the jacket, exclusive of sleeves,
contains three panels, two in the front and one in the back.
According to the headnotes to Chapter 62 and the Explanatory
Notes, the jacket portion must contain at least four panels for
merchandise to be classifiable as a suit. Therefore the
merchandise at issue is not classifiable as a suit.
Note 3 to Chapter 62 states in reference to ensembles of
headings 6203 and 6204:
(b) The term "ensemble" means a set of garments (other
than suits and articles of Heading 6207 or 6208)
composed of several pieces made up in identical
fabric, put up for retail sale, and comprising:
- one garment designed to cover the upper part of
the body, with the exception of waistcoats which
may also form a second upper garment, and
- one or two different garments, designed to cover
the lower part of the body and consisting of
trousers, bib and brace overalls, breeches,
shorts (other than swimwear), a skirt or a
divided skirt.
All of the components of an ensemble must be
of the same fabric construction, style, color and
composition; they also must be of corresponding or
compatible size. The term "ensemble" does not
apply to track suits or ski suits, of Heading 6211.
The merchandise at issue consists of trousers to cover the
lower part of the body and a jacket to cover the upper part of
the body. The jacket and trousers are of corresponding size.
The question that remains is whether this merchandise meets the
requirement of the components being made of the same fabric
construction, style, color, and composition, despite the presence
of the embroidered logo on the breast pocket of the jacket.
In HRL 084849, dated February 23, 1990, we stated that a
jacket and skirt were classifiable as a suit, despite the
presence of piping on the jacket that was not present on the
skirt. (The classification for a suit has the same requirement
for that of an ensemble, in that all components must be of the
same fabric construction, style, color, and composition.) The
piping of the jacket of HRL 084849 was 1/8 inch wide and was of
the same color as the fabric of the jacket and skirt. For the
merchandise at issue, the logo is present only on the front
breast pocket and is the same color as that of the jacket and
trousers. Therefore, based on HRL 084849, the jacket and
trousers are classifiable as an ensemble under subheading
6203.23.00, HTSUSA.
At the statistical level the trousers and jacket are
separately classifiable. The trousers would be classifiable
under subheading 6203.23.0060, HTSUSA, which provides for
ensembles of synthetic fibers, other, trousers and breeches.
Subheading 6203.23.0055, HTSUSA, provides for jackets and
blazers of Heading 6203. The applicable Explanatory Notes of
6103 which relate to jackets and blazers of Heading 6203 state
the following:
(C) The jackets or blazers of this heading have the same
characteristics as the suit coats and suit jackets
described in paragraph (A) above, except that the outer
shell (exclusive of sleeves, and facings or collar, if
any) may consist of three or more panels (of which two
are at the front) sewn together lengthwise. The
heading does not, however, include anoraks, wind-
cheaters, ski-jackets and similar garments of heading
6101 or 6102.
The Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, CIE 13/88, November 23,
1988, give additional guidance for what constitutes a suit-type
jacket. They state at page 4 that suit-type jackets must (1) be
tailored, (2) have a full-frontal button or snap opening, (3)
have sleeves (of any length), (4) be designated for wear over a
lighter outer garment, and (5) have three or more panels
(excluding sleeves), of which two are at the front, sewn
together lengthwise.
In HRL 086245, dated January 16, 1990, we stated that a
cardigan jacket, which was loosely tailored, had a full lining
and an interior breast pocket, and gave the appearance of a suit-
type jacket, met the requirements for suit-type jackets according
to the Textile Guidelines. The jacket at issue is tailored, and
has lapels, a lining, and a breast pocket. Although it would not
be described as a traditional suit jacket, we believe that it
meets the requirements for suit-type jackets, according to the
Textile Guidelines and following HRL 086245. In addition,
nothing in the Explanatory Notes applicable to Heading 6203 would
disqualify the submitted jacket being classified as a suit-type
jacket. Therefore, the submitted jacket is classifiable under
subheading 6203.23.0055, HTSUSA.
HOLDING:
The jacket and trousers are classifiable as an ensemble in
Heading 6203.
The jacket is classified under subheading 6203.23.0055,
HTSUSA, which provides for men's or boys' suits, ensembles, suit-
type jackets, blazers, trousers, bib and brace overalls, breeches
and shorts (other than swimwear), ensembles, of synthetic fibers,
other, jackets and blazers described in Heading 6203. The
applicable textile category is 633.
The trousers are classified under subheading 6203.23.0060,
HTSUSA, which provides for men's or boys' suits, ensembles, suit-
type jackets, blazers, trousers, bib and brace overalls, breeches
and shorts (other than swimwear), ensembles, of synthetic fibers,
other, trousers and breeches. The applicable textile category is
647.
For articles classified as an ensemble in this subheading,
the rate of duty is determined by the rate applicable to each
garment in the ensemble if separately entered. If separately
entered, the jacket would be classified under subheading
6203.33.2010; therefore, the rate of duty for the jacket is 29
percent ad valorem. If separately entered, the trousers would be
classified under subheading 6203.43.4010; therefore, the rate of
duty for the trousers is 29.7 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 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.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division