CLA 2 RR:CR:TE 960843 SG
Ms. Donna Bever, Import Account Rep.
American Shipping Company Inc.
140 Sylvan Avenue
Englewood Cliffs, New Jersey 07632
RE: Reconsideration of NY B86618 dated July 8, 1997; Classification of women's suits with contrasting piping on jackets; suit type jackets; skirts; Heading 6204; Note 3(a) to Chapter 62, HTSUSA
Dear Ms. Bever:
This is in response to your letter dated July 30, 1997, requesting that Customs reconsider New York classification ruling B86618 dated July 8, 1997, issued under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), concerning the classification of a woman’s jacket and skirt, style J054. The garments are from China and Hong Kong. NY B86618 was issued to you on behalf of Dress Barn, Inc. You indicate that the two garments (jacket and skirt) are designed and sold to be worn together as a suit. Ruling B86618 classified the garments separately as a skirt and jacket. It is your view that these garments correlate with the classification guidelines for women’s suits and should be classified as such. You request that Customs reclassify the garments as a woman’s suit.
FACTS:
Style J054, which was the subject of NY B86618, consists of a women's woven jacket and skirt which are constructed of matching 70 percent rayon and 30 percent polyester fabric. Both garments are lined. The jacket is constructed from eight panels sewn together lengthwise (four panels in the front, two panels on the side, and two panels in the back). The jacket has long sleeves with two button trim, shoulder pads, a collar, lapels, a full front opening secured by four buttons, two welt pockets at the waist, and two decorative flaps with button trim. The jacket has contrasting colored satin piping around the collar, lapels, front opening, chest flaps and pockets. The skirt features a waistband, back zipper and button closure, side seam pockets, front pleats, and a back vent. The skirt does not contain any of the contrasting colored piping.
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In B86618 Customs ruled that the jacket was classified in subheading 6204.39.3010, HTSUSA, while the skirt was classified in subheading 6204.59.3010, HTSUSA.
ISSUE:
Whether garments that would otherwise be classified as a suit are separately classified due to the addition of contrasting colored piping on the jacket?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order.
Legal Note 3(a) to Chapter 62, states, in pertinent part:
(a) The term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:
-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 whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
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.
All of the components of a “suit” must be of the same fabric construction, color, and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. [Emphasis added]
* * *
Note 3(a) was expanded in 1994 to include the paragraph above specifically allowing for piping in a different fabric on a suit.
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The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not binding, are the official interpretation of the HTSUSA at the international level,. The EN to heading 6204 states that the provisions of the EN to heading 6104 apply, mutatis mutandis, to articles of heading 6204. The EN to heading 6104 states that the provisions of the EN to heading 6103 apply, mutatis mutandis to the articles of heading 6104.
Although the EN to heading 61.03, which applies to heading 62.04, does not define “different fabric” it does define “identical fabric”. It states that:
For the purposes of Chapter Note 3 (a), the expression “identical fabric”_ means a single identical fabric, i.e., the fabric must be:
of the same construction, i.e., it must be obtained by the same yarn bonding technique (having the same stitch size) and the structure and measurement (e.g., the decitex number) of the yarns used must also be the same;
of the same colour (even the same shade and pattern of colour); this includes fabrics of different coloured yarns and printed fabrics;
of the same composition, i.e., the percentage of the textile materials used
(e.g., 100 % by weight of wool, 51 % by weight of synthetic fibres, 49 % by weight of cotton) must be the same. [Emphasis added].
In support of your claim for classification as a suit, you argue that the samples contain a number of features which correlate with the classification guidelines for women’s suits:
Two separate pieces consisting of a tailored jacket and skirt designed and sold to be worn together as a “suit”.
Identical fabric, style, color, and composition.
Both pieces are fully lined.
The jacket consists of six separate vertical panels. (The sample presented actually has eight vertical panels.)
In addition, you indicate that the jacket’s contrasting piping is under 1/4 inch in width. It is your understanding that if contrasting colored piping is present on one or more pieces of a style and does not exceed 1/4 inch in width, classification under the provision for suits is not precluded. In support thereof you enclose a copy of HQ ruling 084849, dated February 23, 1990, which
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classified a two piece garment as a suit despite the presence of matching 1/8 inch wide piping on the jacket which was not present on the skirt.
Customs did in fact conclude in HQ 084849, that a jacket and skirt were classifiable as a suit, despite the presence of matching 1/8 inch wide piping on the jacket which was not present on
the skirt. We note that the piping in that ruling was the same color as the fabric of the jacket and skirt. In addition, this ruling was issued prior to the note change quoted above, specifically allowing piping. Note 3(a) was expanded in 1994 to specifically allow for different fabric piping on suits.
It is our view that, where the construction, color, or composition of any portion of the components of the “suit” is not identical, the components do not meet the three part criteria for “identical fabric”, and therefore are of a “different fabric”. Where, as in the instant case the piping is of a different fabric composition than the “suit” components, the piping is in a “different fabric”, which is permitted under Note 3(a). Therefore, the jacket and the skirt do have an identical construction and composition in accordance with Chapter Note 3(a). Inasmuch as the components are also of the same style and corresponding or compatable size, these garments are properly classifiable as a suit.
HOLDING:
The jacket and skirt are classified as a suit in subheading 6204.19.2000, HTSUSA, which provides for Women's or girls’ suits, ensembles, suit type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suits: Of artificial fibers: Other. The applicable general column one rate of duty is 36.4 cents per kg plus 26.7 percent ad valorem and the textile restraint category is 644.
NY ruling B86618, is hereby revoked.
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 a result of the 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 (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 importing the merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director,
Commercial Rulings Division