CLA-2 CO:R:C:T 953298 SK
Kimberly Kotchka
The Leslie Fay Companies, Inc.
1400 Broadway
New York, N.Y. 10018
RE: Reconsideration of District Ruling 880616 (12/22/92);
modified in part; garments at issue classifiable as a suit; GRI
3(b); Note 3 to Chapter 62; HRL 086009 (2/7/90); HRL 086690
(7/23/90).
Dear Ms. Kotchka:
On December 22, 1992, the Customs district office in Chicago
issued you District Ruling (DD) 880616 which classified four
styles of women's two piece garments. Upon review, we are of the
opinion that the classification of one of the styles, Style 836N,
is in error and is accordingly modified. Our analysis follows.
FACTS:
Style 836N consists of a tailored women's jacket and skirt
with a color coordinated scarf. The jacket and the skirt are
manufactured from identical 100 percent woven wool fabric. The
jacket consists of six panels sewn together lengthwise (two in
the front, two at the sides, and two in the rear). The garment
is fully lined and features a full front opening that is secured
by three buttons. The jacket has a notched lapel, shoulder pads
and long hemmed sleeves without cuffs. The bottom of each sleeve
is decorated with two buttons. The jacket also has two chest
pockets and two patch pockets below the waist. The skirt is
fully lined and has a waistband with one button and partial
zipper back opening, a kick pleat and a hemmed bottom. The
jacket and skirt are made of the same fabric construction, style,
color and composition. A 100 percent polyester woven print
scarf, which measures approximately 14 x 56 inches with fringed
ends, is pinned to the shoulder of the jacket. The scarf, which
is not permanently attached to the jacket, serves as an accessory
item.
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ISSUE:
Whether the articles at issue are classifiable separately as
a jacket, skirt and a scarf, or as a suit?
LAW AND ANALYSIS:
Classification of merchandise under the tariff is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 requires that classification be determined according to the
terms of the headings and any relative section or chapter notes
and, unless otherwise required, according to the remaining GRI's,
taken in order.
The threshold issue is whether the subject merchandise meets
the requirements of a suit as set forth in Note 3 to Chapter 62
of the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). This provision reads:
"[F]or purposes of headings 6203 and 6204:
(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 ... a skirt ... 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 ... .
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 garments at issue meet the requirements set forth above:
the jacket has six panels and the jacket and skirt are made up
from identical fabric which has the same construction, styling,
color and composition. Accordingly, the jacket and skirt
components of Style 836N comprise a suit classifiable under
heading 6204, HTSUSA.
Our next inquiry is whether the scarf is classifiable with
the suit, or whether it is classifiable separately. We note that
although the scarf is sold at retail together with the suit as an
accessory item, it nevertheless is prima facie classifiable under
a different heading than the suit. Accordingly, GRI 3 provides
the relevant analysis in this instance.
GRI 3(a) mandates that of several applicable headings, the
one that provides the most specific description shall be
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preferred. Where two or more headings each refer to part only of
the items put up in a set for retail sale, those headings are to
be regarded as equally specific. In this case, heading 6214,
HTSUSA, which provides for scarves, and heading 6204, HTSUSA,
which provides for, in pertinent part, suits, are equally
specific inasmuch as both pertain to only a part of the subject
merchandise. Our analysis therefore continues with GRI 3(b).
GRI 3(b) provides that:
Mixtures, 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.
Explanatory Note VIII to GRI 3(b) states 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.
In applying the above criteria to the merchandise at issue,
it is clear that the jacket and skirt components overwhelmingly
impart the essential character to the set and classification of
the jacket, skirt and scarf as a suit under heading 6204, HTSUSA,
is proper.
Although the scarf is of a different fabric from the jacket
and skirt, we note that this office has previously held that
accessory articles similar to the scarf at issue were deemed to
constitute sets and were no bar to classification as a suit or
ensemble. See Headquarters Ruling Letters (HRL's) 086009, dated
February 7, 1990 and HRL 086690, dated July 23, 1990.
HOLDING:
DD 880616 is modified in part.
The jacket, skirt and scarf comprising Style 836N are
classifiable as a suit under subheading 6204.11.0000, HTSUSA,
which provides for women's or girls' suits, of wool or fine
animal hair, dutiable at a rate of 17 percent ad valorem. The
textile quota category for the jacket and skirt is 444. For
entry purposes, the scarf is classifiable under subheading
6214.30.0000, HTSUSA, with a textile quota category of 659.
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Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the 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, the 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 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 updated weekly and
is available for inspection at the local Customs office.
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), DD 880616
is partially modified to reflect the above classification
effective with the date of this letter.
This partial modification is not retroactive. However, DD
880616 will not be valid for importations of Style 836N arriving
in the United States after the date of this notice. If it can be
shown that you relied on DD 880616 to your detriment, you may
apply to this office for relief. However, you should be aware
that in some instances involving import restraints, such relief
may require separate approvals from other agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division