CLA-2-62:RR:NC:N3:360 M85391
Mr. Khem Lall
Macys
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a woman’s jacket with a detachable collar from the Philippines
Dear Mr. Lall:
In your letter dated August 1, 2006, you requested a classification ruling. The submitted sample will be returned to you as requested.
Style 4385 is a woman’s tailored jacket and a faux fur collar. The jacket is constructed from 100 percent wool woven fabric. The fully lined jacket features long sleeves with three buttoned vents, a stand up collar, two pockets at the waist, shoulder pads and a full front opening secured by five buttons. The detachable collar is made from a pile fabric. The detachable collar has five loops that are designed to attach the collar to the existing collar at the inside of the neck opening.
The jacket and detachable collar are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation (GRI), 3(b). GRI 3(b) further provides that classification of composite goods is to be determined by that component which imparts the essential character to the good. In the case of garments with accessories, it is the garment, which imparts the essential character, as the accessory merely acts to enhance the garment in some way. Therefore, the jacket imparts the essential character for style 4385.
The applicable subheading for the jacket will be 6204.31.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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): suit-type jackets and blazers: of wool or fine animal hair: other: women’s. The duty rate will be 17.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Style 4385 falls within textile category designation 435. 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. 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 646-733-3051.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division