CLA-2-62:RR:NC:TA:N3 356
Ms. Carla Ferreira
All-Ways Forwarding Int’l. Inc.
701 Newark Avenue, Suite 300
Elizabeth, NJ 07208
RE: The tariff classification of men’s woven ensembles from China.
Dear Ms. Ferreira:
In your letter dated January 31, 2007, you requested a tariff classification ruling on behalf of Racing Imports. As requested, your samples will be returned.
Style 952823 consists of a shirt and a pair of pants that are constructed from 100% polyester, woven satin fabric. The shirt of Style 952823 has a notched collar with lapels; a full front opening with six fabric covered buttons; long sleeves with a placket and turned back, single button cuffs; a welt pocket on the left chest; slash pockets below the waist; and a straight, hemmed bottom with side slits. The pants of Style 952823 have a pleated front; a flat waistband with eight belt loops; a zippered, fly front opening with a button closure at the waistband; quarter pockets; two rear welt pockets, one with a button-through closure; and cuffs at the leg openings.
Style 952700 consists of a shirt and a pair of pants that are constructed from 100% polyester, finely knit fabric with an application of flock on the outer surface, creating an imitation corduroy. The shirt of Style 952700 has a spread collar; a full front opening with six button closures; a patch pocket on the left chest with a single button closure; a rear yoke; long sleeves with a buttoned placket and button closures on the cuffs; and a straight, hemmed bottom with side slits. The pants of Style 952700 have a pleated front; a flat waistband with eight belt loops; a zippered, fly front opening with a button closure at the waistband; quarter pockets; two rear welt pockets, one with a button-through closure; and cuffs at the leg openings.
Although you suggest classification as suits in HTSUS 6103.12.2000, the upper portion on both styles is considered a shirt. Since these garments have the character of a shirt, classification as a suit is precluded. Since Style 952823 is marketed and sold together as a unit, and the shirt and the pants are of the same size and style and are constructed of fabric that is identical in color, composition and construction, Style 952823 will be considered an ensemble. However, Style 952700 is not classified as an ensemble based on the language of Chapter 61, Legal Note 8.
The applicable subheading for the shirt of Style 952823 will be 6203.23.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’…suits, ensembles, suit type-jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): ensembles: of synthetic fibers: other: shirts. The duty rate is 29.1¢/kg+25.9% ad valorem. This is the rate that would apply if the garment were classified separately and classified in subheading 6205.30.2050.
The applicable subheading for the pants of Style 952823 will be 6203.23.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ suits, ensembles, suit type-jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): ensembles: of synthetic fibers: other: trousers and breeches. The duty rate is 27.9% ad valorem. This is the rate that would apply if the garment were classified separately and classified in subheading 6203.43.4010.
The applicable subheading for the shirt of Style 952700 will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other: other: other: men’s or boys’. The duty rate is 7.1% ad valorem.
The applicable subheading for the pants of Style 952700 will be 6113.00.9044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other: trousers, breeches and shorts: other: men’s or boys’. The duty rate is 7.1% ad valorem.
The shirt of Style 952823 falls within textile category designation 640 and the shirt of Style 952700 falls within textile category 659. The pants of Styles 952823 and 952700 fall within textile category designation 647. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division