CLA-2 RR:CR:TE 962705 SS
Gail T. Cumins, Esquire
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, NY 10004
Re: Heading 6204, HTSUSA; Requirements for Women’s Suit; Chapter 62 Note 3(a); Explanatory Note (A) to Heading 6103, HTSUSA; HQ Memorandum 082951, dated November 3, 1988
Dear Ms. Cumins:
This letter is in response to your request dated February 24, 1999, on behalf of your client, Kasper A.S.L. Ltd., concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a women’s jacket and skirt made in the Philippines. A sample of the jacket and skirt was submitted with your request.
FACTS:
The submitted sample, identified as style 41325, is a women’s short-sleeved jacket and matching skirt produced from a woven fabric composed of 65 percent polyester and 35 percent spun rayon. Both pieces are fully lined. The jacket has a collar, notched lapels and a full frontal opening secured by three buttons. The jacket consists of six panels sewn together lengthwise; two front panels, two side panels and two back panels. Each of the two front panels are comprised of four horizontal components. The back is constructed with a lengthwise center back seam attaching the two back panels. The two side panels are attached to the front panels by seams extending from the approximate center of the sleeve opening vertically downward to the bottom of the garment. The skirt is made from the identical fabric as the jacket and is knee length. It has darts, a waistband with a rear button closure and a zipper. The skirt is constructed of three vertical panels and the horizontal components found on the jacket are not repeated on the skirt.
ISSUES:
I. Whether the construction of the jacket constitutes a suit jacket?
II. If the jacket is considered a suit jacket, is the skirt considered a suit component so that the two garments may be classified as a suit for tariff purposes?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Scehdule of the United States Annotated (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 of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.
Heading 6204, HTSUSA, provides for women’s suits. Note 3(a) to Chapter 62, defines the term “suit” as follows:
(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, . . .; 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.
The set of garments at issue are composed of two pieces made of identical fabric comprising one jacket consisting of at least four panels and one skirt. The two garments, which are of corresponding size, are of the same fabric construction, color, composition and style. Accordingly, the jacket and skirt at issue appear to meet the basic requirements for a suit as set forth by the chapter note.
The Explanatory Notes relating to suits shed further light on the requirements that must be met in order to qualify as a suit for classification purposes. The EN to heading 6204, HTSUSA, states that the provisions of the EN to heading 6104, HTSUSA, which covers women’s knitted or crocheted suits, apply mutatis mutandis to the articles of heading 6204, HTSUSA. The EN to heading 6104, HTSUSA, states that the provisions of the EN to heading 6103, HTSUSA, which covers men’s knitted or crocheted suits, apply mutatis mutandis to the articles of that heading. Explanatory Note (a) to Heading 6103, HTSUSA, establishes further requirements for classification as a suit as follows:
(a) the “suit coat or jacket” designed to cover the upper part of the body has a full frontal 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;
(b) the “panels” (at least two in front and two at the back) making up the outer shell of the suit coat or jacket must be sewn together lengthwise. For this purpose the term “panels” does not include sleeves, facings or collar, if any;
The subject jacket is designed to cover the upper body, has a full frontal opening with a button closure, does not extend below the mid-thigh, is not for wear over another jacket and consists of at least two front panels and two back panels that are sewn together lengthwise. Accordingly, the jacket appears to meet these additional requirements for the upper body portion of a suit.
In Headquarters Memorandum 082951, dated November 3, 1988, Customs attempted to further clarify the suit requirements as set forth in the Explanatory Notes. The ruling explained that at least two panels in front and two panels in back must be attached to each other so that their longest sides are attached to the longest sides of their adjoining panels. Furthermore, it stated that there must be at least two front panels, starting no further back than at each side seam, and two rear panels, starting no further forward than at each side seam. The portion of the memorandum that is at issue in the instant case appears as follows:
While not specifically stated, the requirements for suits are intended to describe traditionally tailored men’s and women’s business-type suits with vertical seams. Accordingly, unorthodox constructions that may, technically, comply with the HTSUSA requirements for suit jackets or suit coats, e.g. horizontal panels attached along their lengths, would not be acceptable.
The importer is concerned that the existence of horizontal panels attached along their lengths on the front of the jacket constitutes an unorthodox manner of construction not found in traditionally tailored business-type suits. If the horizontal components are viewed as separate horizontal panels sewed along their lengths, the jacket would be disqualified from being a suit jacket. However, it is our opinion that four horizontal components are sewn together to create each front panel. The front panel is then joined with the back side panel lengthwise as the EN require. We find that the front of
the jacket does not consist of eight horizontal panels, but rather consists of two vertical panels, each comprised of four horizontal components.
The question has been raised as to what type of jackets the memo was intended to exclude from classification as suit jackets. The intent of the memo was to create a general principal excluding nontraditional suit jackets. In attempting to apply a general principal, a distinction was made between “vertical” and “horizontal” panels. Although it is not entirely clear, it appears that at the time the memo was written the concern surrounded jackets with backs constructed entirely of two or three horizontal panels. See Style H example in Attachment to Memorandum 082951. Such jackets would meet the EN requirement for two back panels sewn together lengthwise. The memorandum, however, served to exclude the nontraditional horizontal construction. We specifically find that although the suit jacket at issue has some horizontal components, those components are sewn together to form vertical panels. The jacket is constructed from two front vertical panels, is traditional in nature and is a suit jacket for tariff purposes.
Finding that the jacket qualifies as a suit jacket, we next examine the skirt to see if the two pieces together qualify as a suit. As stated earlier, the skirt is of the identical fabric as the jacket. However, the skirt is not formed from horizontal components similar to the jacket. We note that there is no requirement that the skirt consist of the same number of panels as the jacket. However, if there is some embellishment on the jacket, generally, it must be repeated on the skirt to allow for a suit classification. In this case, the embellishment is not in the form of a contrasting color or the addition of another fabric or nontextile component. The embellishment is the actual construction of the jacket. We find that the absence on the skirt of the pattern created by the horizontal components on the jacket does not remove the garments from consideration as a suit. The instant jacket and skirt maintain one uniform appearance. Nothing about the suit suggests a nontraditional appearance. Where horizontal components comprising a vertical panel on a jacket are used in a manner that maintains a traditional and uniform appearance, the jacket and skirt together may be classified as a suit.
HOLDING:
The jacket and skirt are classified in subheading 6204.13.2010, HTSUSA, textile category 644, the provision 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 synthetic fibers: Other, Women’s” The general column one duty rate is 36.4 cents per kilogram and 26.7 percent ad valorem.
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 (Restrain Levels), an internal issuance of the U.S. Customs Service, which 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 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.
Sincerely,
John Durant, Director
Commercial Rulings Division