CLA-2-62:RR:NC:TA:360 B83511
Mr. Robert T. Stack
Siegel, Mandell & Davidson, P.C.
One Astor Place
1515 Broadway - 43rd Floor
New York, NY 10036-8901
RE: The tariff classification of women's suits from Taiwan
Dear Mr. Stack:
In your letter dated March 20, 1997, you requested a
classification ruling on behalf of Liz Claiborne, Inc. The
submitted samples will be returned to you under separate cover.
Style 30750431/30750411 consists of a women's jacket and skirt
constructed from 62% wool, 20% rayon, 13% nylon and 5% acetate
woven fabric. Both garments are lined with 100 percent acetate
woven fabric. The tailored jacket (designated as 30750431) has
eight panels, with two of the front panels and two of the back
panels extending from the shoulder seam to the bottom of the
jacket, while the various side panels extend from the sleeve
openings to the bottom of the jacket. The jacket features long
sleeves without cuffs, a notched portrait collar, a full front
opening with four buttons for closure and two pockets with flaps
below the waist. The skirt designated as 30750411, has a zippered
rear closure with an inner button tab closure.
It is your contention that the goods meet the tariff and
commercial definition for suits; the garments imported under the
combined style 30750431/30750411 are sold together to retailers in
matching quantities and are properly dutiable as suits. However,
due to innovative retail sale practices, the consumer will be able
to match different sizes or purchase garments
individually. You suggest that Customs might perceive a problem
in classifying the garments as suits under these circumstances.
You present the following information concerning the importation
of the goods.
the importer is purchasing style 30750431/30750411 as
a suit that will be designated by the joint style number
on the company's orders and import invoice documentation.
the jackets will match the skirts in fabric, size, color
and composition.
the suits will be imported with each jacket and matching
skirt on separate hangers that are attached. Each
individual garment will be covered by a poybag and the
suit will be covered by another polybag. The hangers
for the garments will be detachable.
style 30750431/30750411, is being sold by the importer
as a set of garments to the buyers for retail stores.
the buyers are purchasing equal numbers of jackets and
skirts, with each jacket and skirt in matching size and
color.
the importer anticipates that some retailers will hang
the garments together in the manner imported, while
others will split the jackets and skirts and merchandise them in adjacent displays. The jackets and skirts will be individually ticketed for sale, whether hung together or hung separately.
although the garments are clearly designed to be worn
together, due to the patterning of the fabric design,
consumers will be able to purchase jackets and skirts
in different sizes for fit considerations, or even as individual pieces.
in light of the consumer's ability to match different
sizes or purchase one jacket or one skirt individually, certain buyers have indicated a desire to purchase additional quantities of either jackets or skirts.
if the importer makes such quantities available
separately, this will involve separate purchase orders
for the individual pieces, importation of any extra
pieces as individual items and sale of the extra garments
to the stores as individual pieces not shipped with
matching articles.
Chapter 62 note 3 sets out the requirements for suits. In
part, the note states that the term suit means a set of garments
composed of two or three pieces made up...in identical fabric and
comprising: one suit coat or jacket...consisting 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... All of
the components of a suit must be of the same fabric construction,
style, color and composition; they must also be of the same style
and of corresponding or compatible size.
Both garments in this case are constructed from identical
woven fabric and color, and they are of the same composition.
Because they are ordered and shipped as a unit (equal numbers)
they are of corresponding or compatible size. Accordingly, by
virtue of note 3(a) to Chapter 62, the garments meet the
requirements for classification as a suit.
It should be noted that each of the definitions in Chapter
62 for suits refer to a "set of garments", without limitation.
In comparison, Note 3(b) which defines the term "ensemble"
specifically requires that an ensemble be "put up for retail
sale". The silence of the suit definition in this area when
compared to the express requirements contained in the ensemble
definitions is a clear indication that Customs has no authority
to impute the "put up for retail sale" requirement in the
definition of "ensemble" to the definition of suits.
As a result, whether sets of garments which are not packed
together in such a manner that they are readily identifiable as
suits at the time of importation are classifiable as suits
depends on the intent of the importer. If, at the time of
importation, the importer has the bona fide intention to sell the
suit components as suits, as evidenced by the documentation in
the entry package, then the merchandise, in the absence of
evidence to the contrary, is classifiable as suits. If, at the
time of importation, the importer has bona fide intention to sell
the suit components separately, as evidenced by the documentation
in the entry package, then the merchandise, in the absence of
evidence to the contrary is classified as separates. If
information is received that the garments are merchandised in a
manner not consonant with the entered classification under 19
U.S.C. 1592 may of course be appropriate.
In this case, the importer orders (P.O. and foreign
invoices) its suits as suits, matched by size and color. They
are shipped as a unit. Moreover, the garments are principally
sold and used as a unit, despite the possibility of their
separate display. The jacket and bottom are designed and
intended to go together and are primarily sold and worn by
consumers as suits.
The applicable subheading for style 30750431/30750411 will
be 6204.11.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Women's or Girls' Suits...Of wool or
fine animal hair. The duty rate will be 16.4 percent ad valorem.
When imported separately, the applicable subheading for the
jacket (style 30750431) will be 6204.31.2010, Harmonized Tariff
Schedule of the United States (HTS), which provides for Women's
or Girls'...Suit-type jackets and blazers...Of wool or fine
animal hair: Other: Women's. The duty rate will be 32.4 cents/kg
plus 20 percent ad valorem.
When imported separately, the applicable subheading for the
skirt (style 30750411) will be 6204.51.0010, Harmonized Tariff
Schedule of the United States (HTS), which provides for Women's
or Girls'...skirts...Of wool or fine animal hair: Women's. The
duty rate will be 16.1 percent ad valorem.
The suit (style 30750431/30750411) falls within textile
category designation 444. The jacket, when imported separately,
falls within category 435 and the skirt within category 442.
Based upon international textile trade agreements products of
Taiwan are subject to a visa requirement and quota restraints.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. 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 (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Patricia
Schiazzano at (212) 466-5866.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division