CLA-2-62 RR:TA:N3:356 L86827
Mr. Frank S. Hong
LongAn Law Firm
Suite 1701, Aurora Plaza
99 Fucheng Road
Shanghai, 200120
China
RE: The tariff classification of a men’s suit, suit-type jackets and trousers from China.
Dear Mr. Hong:
In your letter dated June 17, 2005, and in subsequent correspondence dated July 19, 2005, you requested a tariff classification ruling on behalf of Talent Creation, Ltd.
Style 1004-C is a men’s suit consisting of a jacket and a pair of trousers. The suit is constructed from 65% polyester, 35% wool woven fabric. The jacket has six panels sewn together lengthwise and features a full front opening with three button closures; a notched collar with lapels; long sleeves with four buttons at the cuffs; a full lining; an inset pocket on the left chest; two inset pockets with flaps below the waist; two inner pockets on the left chest; an inner pocket on the right chest; and a straight bottom with curved front panels. The trousers have a pleated front; a flat waistband with six belt loops; a zippered fly front opening with a button and a metal hook closure on the waistband; side quarter pockets; two rear welt pockets, one with a buttoned closure; and hemmed leg openings.
You indicate that the jacket and trousers will be shipped from China in the same container and on the same vessel, but that the jackets will be packaged separately from the trousers. You further indicate that, although the jackets and the trousers will be shipped in unequal amounts, they will be of the same style, color, composition, fabric construction and design, and of compatible sizes.
Shipments of matching suit jackets and trousers that meet the tariff definition for suits as stated in Chapter 62, Note 3, and that are imported in the same shipment in equal numbers and in the same size range will be classified as suits. The extra components, that is, the unequal amount of trousers or jackets, will be treated as separates.
The applicable subheading for the suit, Style 1004-C, consisting of a jacket and a pair of trousers, will be 6203.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’…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: men’s. The rate of duty is 27.3% ad valorem.
The applicable subheading for the separate jackets of Style 1004-C will be 6203.33.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’…suit type jackets and blazers: of synthetic fibers; other: men’s. The duty rate is 27.3% ad valorem.
The applicable subheading for the separate trousers of Style 1004-C will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’…trousers: of synthetic fibers; other: other: other: other: trousers and breeches: men’s. The duty rate is 27.9% ad valorem.
The suit, Style 1004-C, containing a jacket and a pair of trousers, falls within textile category designation 643. The separate jackets of Style 1004-C fall within textile category designation 633. The separate trousers of Style 1004-C fall within textile category designation 647. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division