CLA-2-62:RR:NC:WA:355 K81639
Mr. Jan Hernandez
The Suit Shop, Inc.
P.O. Box 130
Coto Laurel, PR 00780
RE: The tariff classification of men’s suits from Panama
Dear Mr. Hernandez:
In your letter received December 5, 2003, you requested a classification ruling.
The garments are men’s suits which are made to measure in Panama. Although no sample was submitted, you did present sketches of the various styles of suits that are available. These suits are made available in a variety of fabrics which you identified as “a” through “e”, “f” being the lining fabric. Later in your letter you included another fabric which we will identify as “(g)”.
The jackets of the suits are all made of four or more panel construction, with at least twelve different styling options; six button opening; two button opening; four button opening; double breasted; single breasted; peak lapel; notch lapel; vent; no vent; flaps; no flaps; Italian cut; English pocket: and center vent. The jackets may incorporate any of the above features, but the important fact is that they are of four or more panel construction. The trousers to the suit also have a variety of options to them consisting generally of pleats - number of pleats and presence or absence of them and the style of pocket. The jackets and trousers will be made of matching fabric. The woven fabric will be (a) and (b) - 100% wool; (c) 55% polyester, 45% wool; (d) and (e) - 60% wool, 40% polyester; and (g) 65% wool, 35% rayon/viscose rayon. The lining fabric, (f), will be either 100% silk or 100% acetate. In subsequent information furnished to our office, you stated that the wool fibers have an average fiber diameter of more than 18.5 microns.
We will identify suits for purposes of classification by their fabric letter designations.
In your letter you had suggested that the suits in chief weight of wool be classified under subheading 6203.11.1500. That heading provides for suits of wool fabric which contains 30 percent or more by weight of silk or silk waste, and that the wool fibers have an average fiber diameter of 18.5 microns or less. For purposes of classification, the fiber content of the lining fabric is not considered; the garment is classified by the fiber content of the outer shell of the garment. Additionally, as you provided in a subsequent communication, the average fiber diameter of the wool in the fabrics you use is more than 18.5 microns.
The applicable subheading for suits (a), (b), (d), (e) and (g) will be 6203.11.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ suits: Of wool or fine animal hair: other: Other. The duty rate will be 7.5% ad valorem. The duty rate in 2004 will remain the same, 7.5% ad valorem.
The applicable subheading for suit (c) will be 6203.12.1000, HTS, which provides for men’s or boys’ suits: Of synthetic fibers: Containing 36 percent or more by weight of wool or fine animal hair. The duty rate will be 5.3¢/kg. plus 17.8% ad valorem. In 2004, the duty rate will be 17.5% ad valorem. In 2004, there will be no corresponding specific duty rate (% per kg.).
All the suits fall within textile category designation 443. Based upon international textile trade agreements products of Panama are not subject to quota and do not require a visa.
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 Camille R. Ferraro at 646-733-3046.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division