CLA-2 CO:R:C:T 954707 CMR
TARIFF NO: 6204.19.2000
Mr. Jeffrey Wilson
Spiegel, Inc.
3500 Lacey Road
Downers Grove, Illinois
RE: Classification of a woman's jacket and skirt set; jacket
with a detachable lapel
Dear Mr. Wilson:
This ruling is in response to your request of June 28, 1993,
regarding the classification of a woman's jacket and skirt set.
The garments will be imported from China.
FACTS:
The submitted sample, style 38-8022, consists of a jacket and
skirt made of 50 percent polyester/50 percent acetate woven crepe
fabric. Both garments are lined with 100 percent acetate woven
fabric.
The jacket is constructed with eight panels sewn together
lengthwise (two front, two back and four side). It has long
sleeves without cuffs, besom pockets at the waist, hidden shoulder
pads, and a full front double-breasted opening secured by one of
the two visible buttons and one hidden button. The jacket features
a detachable lapel designed to be worn on the right side of the
garment. The lapel is made with the same 50 percent polyester/50
percent acetate woven fabric used to make the jacket and skirt and
a woven satin-like fabric which is stitched to the outer surface
of the lapel. Simulated rhinestones, plastic beads and plastic
gold balls are sewn onto the outer surface of the lapel for a
decorative effect. The lapel features five button holes for
attachment to the jacket which has five buttons just on the inside
of the right front panel. The lapel also attaches to the jacket
with two metal snaps; one on the inside of the jacket and one at
the shoulder. When the lapel is removed, only the metal snap at
the shoulder is visible. -2-
The skirt is a straight design and features a one and one-
half inch waistband with four belt loops, a zipper closure at the
back which is also secured by a button at the waistband, and a slit
in the front at the left side. The skirt is shaped with two darts
in the front and four darts in the back. The skirt is plain
without rhinestones, plastic beads, plastic gold balls, or any
other decorative trimming.
ISSUE:
Is style 38-8022 classifiable as a suit in heading 6204,
HTSUSA?
How is the detachable lapel classified?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
Note 3(a) to Chapter 62, Section XI, states, in pertinent
part:
For the purposes of headings Nos. 6203 and 6204:
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.
* * *
-3-
Although a metal snap is visible on the jacket when the lapel
is removed, the snap is of the same color as the jacket and is
extremely small making it virtually unnoticeable; therefore, in our
view, it is de minimis, not affecting the classification of the
garment. [See, HRL 084849 of February 23, 1990 in which 1/8-inch
wide same color piping on jacket alone ruled not to preclude
classification as suit.] The jacket (with the lapel removed) and
the skirt meet the requirements set out in Note 3(a) for
classification as a suit, i.e. the jacket consists of four or more
panels and the jacket and skirt are of the same fabric
construction, style, color and composition.
As to the removable lapel, General Rule of Interpretation
(GRI) 3 provides that when goods are, prima facie, classifiable
under two or more headings, whether by application of GRI 2(b) or
for any other reason, the goods are to be classified according to
the provisions of GRI 3. Since the suit is classifiable in heading
6204, HTSUSA, and the lapel is, prima facie, classifiable in
heading 6217, HTSUSA, which provides for other made up clothing
accessories, application of GRI 3 is necessary.
GRI 3(a) provides, inter alia, that "when two or more headings
each refer to part only of the materials or substances contained
in mixed or composite goods, those headings are to be regarded as
equally specific. . . ." GRI 3(b) provides, in pertinent part,
"composite goods . . . made up of different components, . . .,
which cannot be classified by reference to 3(a), shall be
classified as if they consisted of the . . . component which gives
them their essential character, . . . ." The Explanatory Notes
to the Harmonized Commodity Description and Coding System, the
official interpretation of the Harmonized System at the
international level, define composite goods as follows:
composite goods made up of different components shall be taken
to mean not only those in which the components are attached
to each other to form a practically inseparable whole but also
those with separable components, provided these components are
adapted one to the other and are mutually complementary and
that together they form a whole which would not normally be
offered for sale in separate parts.
The lapel is an accessory item to the suit. It is specially
adapted by the button-holes and snaps and matching buttons and
snaps to be attached to the jacket of this suit. Therefore,
Customs views the suit and removable lapel as composite goods.
The lapel is specially adapted for use with the suit, is not of a
class or kind of accessory that would normally be sold separately
and is mutually complementary with the suit.
-4-
Classification of the removable lapel and suit as composite
goods follows Customs position in earlier rulings regarding suits
entered with pinned on handkerchiefs (not of the kind normally
offered for sale separately). See, HRL 086009 of February 7, 1989,
modified by HRL 086690 of July 23, 1990; HRL 950563 of February 14,
1992.
GRI 3(b) provides that classification of composite goods is
to be determined by that component which imparts the essential
character to the good, if that can be determined. In the case of
garments with accessories, such as is the case here, Customs
believes it is the garment which imparts the essential character
as the accessory merely acts to enhance the garment in some way.
Therefore, the suit and removable lapel are classified together
under the provision for the suit in heading 6204, HTSUSA.
The suit at issue is 50 percent polyester and 50 percent
acetate. A women's woven polyester suit would be classifiable in
subheading 6204.13.20, HTSUSA; one of acetate would be classifiable
in subheading 6204.19.20, HTSUSA. Subheading note 2(A) provides:
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.
Note 2, Section XI, provides, in relevant part:
(A) Goods classifiable in chapters 50 to 55 or in heading 5809
or 5902 and of a mixture of two or more textile materials are
to be classified as if consisting wholly of that one textile
material which predominates by weight over each other single
material.
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.
Based on your submission that the suit is of 50 percent
polyester/50 percent acetate fabric, following Note 2(A), Section
XI, the suit is classifiable as of acetate (an artificial fiber).
-5-
HOLDING:
Style 38-8022 is classifiable in subheading 6204.19.2000,
HTSUSA, which provides for women's woven suits of other textile
fibers, of artificial fibers. Goods classified in this subheading
fall within textile category 644 and are dutiable at 37.5 cents per
kilogram plus 27.5 percent ad valorem.
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 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, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division