CLA-2; CO:R:C:T 952206 ch
Carol M. Shelsy
Mast Industries, Inc.
P.O. Box 9020
RE: Modification of tariff classification of a women's woven 50
percent linen, 50 percent rayon suit-type jacket from Egypt;
outer shell imparts essential character of jacket; garment meets
criteria of Section XI, Statistical Note 2(c); "subject to man-
made fiber restraints."
Dear Ms. Shelsy:
Chicago Ruling Letter (DD) 871527, dated March 3, 1992,
concerned the classification of a women's woven suit-type jacket
from Egypt under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). We have had occasion to review this
ruling and find that the classification of said article under
subheading 6204.39.8060, HTSUSA, is partially in error.
FACTS:
The merchandise at issue, style XPO11, is a women's suit-
type jacket with an outer shell of 50 percent linen, 50 percent
rayon woven fabric and a 100 percent rayon lining. The jacket
features a V-neckline with notched lapels, a full frontal opening
with one button closure, shoulder pads, long hemmed sleeves, one
concealed chest pocket and two pockets below the waist. The item
has a hemmed bottom and extends to the mid-thigh.
In DD 871527, the jacket was classified under subheading
6204.39.8060, HTSUSA, as a women's woven suit-type jacket of
other textile materials, other. As such, the jacket fell within
textile category 835.
ISSUE:
Was the subject merchandise properly classified as a suit-
type jacket under subheading 6204.39.8060, or is it classifiable
as a garment subject to man-made fiber restraints under
subheading 6204.39.8030?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Women's suit-type jackets are classified between subheadings
6204.31 and 6204.39, HTSUSA. Classification between these
subheadings depends upon the component fibers of the jacket.
Section XI, Subheading Notes 2(A) and 2(B) provide, in pertinent
part that:
2.(A) Products of chapters 56 to 63
containing two or more textile
materials are to be regarded as
consisting wholly of that textile
material which would be selected
under note 2 to this section for
the classification of a product of
chapters 50 to 55 consisting of the
same textile materials.
(B) For the application of this rule:
(a) Where appropriate, only the part
which determines the classification
under general interpretative rule 3
shall be taken into account.
In this case, the outer shell of the instant jacket is
constructed of 50 percent linen and 50 percent rayon, and the
lining is of 100 percent rayon.
GRI 3(b) states that composite goods consisting of different
components shall be classified as if they consisted of the
component which gives them their essential character. Generally,
we have taken the position that the essential character of a
garment is imparted by its outer shell. See HRL 952437, dated
October 23, 1992; Treasury Decision (T.D.) 91-78, Customs
Bulletin, Vol. 25, 1991, at p. 195. Hence, the jacket will be
classified as if the entire garment is composed of 50 percent
linen and 50 percent rayon.
Section XI, Note 2(A), has recently been amended to state,
in pertinent part:
When no one textile material predominates by weight,
the goods are to be classified as if consisting wholly
of that one textile material which is covered by the
heading which occurs last in numerical order among
those which equally merit consideration.
A suit-type jacket consisting in equal parts of linen and
rayon can be classified in either of two subheadings. Because
rayon is an artificial fiber (See Section XI, Chapter 54, Note
1), the jacket could be classified under subheading, 6204.39.30,
which provides for women's suit-type jackets, of artificial
fibers. On the other hand, the jacket could also be classified
under subheading 6204.39.80, which provides for women's suit-
type jackets, of other textile materials, other. This is so
because there is no more specific subheading that describes the
fiber linen within heading 6204. As these competing subheadings
merit equal attention, the instant garment is properly classified
under 6204.39.80, because this subheading occurs last in
numerical order.
In DD 871527, Customs further classified the instant garment
at the statistical ten-digit level under 6204.39.8060, which
provides for women's suit-type jackets, other, other, other.
However, this classification failed to take into account Section
XI, Statistical Note 2(c), which states that:
2. For the purposes of the Tariff Schedule:
(c) The term "subject to man-made fiber
restraints" means articles not
provided for in (a) or (b) above
and the man-made fiber component,
or the man-made fibers and any
cotton, wool or fine animal hair in
the aggregate, equals or exceeds 50
percent by weight of all the
component fibers thereof.
(Emphasis added).
Rayon, which is a man-made fiber, comprises 50 percent of the
instant garment. Hence, it is subject to man-made fiber
restraints.
Subheading 6204.39.8030 covers women's suit-type jackets,
other, other, subject to man-made fiber restraints. It follows
that Subheading 6204.39.8030 is the proper classification for the
instant garment.
HOLDING:
The subject merchandise is classifiable under subheading
6204.39.8030, HTSUSA, which provides for women's suit-type
jackets, of other textile materials, other, other, subject to
man-made fiber restraints. The applicable rate of duty is 6.7
percent ad valorem. The textile quota category is 635.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying DD
871527 to reflect the above classification effective with the
date of this letter. However, if after your review you disagree
with the legal basis for our decision, we invite you to submit
any arguments you might have with respect to this matter for our
review. Any submission you wish to make should be received
within 30 days of this letter.
This notice to you should be considered a modification of DD
871527 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to DD 871527 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, DD
871527 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances.
However, please be advised that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Sincerely,
John Durant, Director