CLA-2-62:OT:RR:NC:N3:356
Mr. Joseph Spraragen
GDLSK
399 Park Avenue
25th Floor
New York, NY 10022-4877
RE: The tariff classification of a men’s suit and tie from China.
Dear Mr. Spraragen:
In your letter, dated June 25, 2015, on behalf of your client, OppoSuits V.O.F., you requested a tariff classification ruling. As requested, your sample will be returned.
Style 1094-OSUI-0022 “Cashanova,” is comprised of a men’s suit and a matching tie. The suit and tie are constructed from 100% polyester woven fabric. The suit consists of a jacket and a pair of matching trousers. The jacket has six panels sewn together lengthwise and features a full front opening with two button closures; a notched collar with lapels; long vented sleeves with four buttons at each cuff; a full lining; a welt pocket on the left chest; two pockets with flaps below the waist; two inner welt pockets on the left chest; a lower left inner welt pocket; an inner pocket on the right chest with a button closure; two vents on the rear panel; and a straight bottom with curved front panels.
The trousers feature a flat waistband with six belt loops; a zippered fly front opening with a button and a metal hook closure on the waistband; front slanted side pockets; two rear welt pockets with button closures; and hemmed leg openings.
The suit and tie, for Style 1094-OSUI-0022, are folded together and boxed as a set. The garments will be imported and sold together at retail in a cardboard box enclosed by a printed paper sleeve.
General Rule of Interpretation (GRI 3) (b) provides that goods put up in sets for retail sale shall be classified if they consisted of the material or component which gives the set its essential character. The suit and tie are considered a set for purposes of classification. As the tie is an accessory to the suit, it is the suit which determines the essential character of the set.
The applicable subheading for Style 1094-OSUI-0002, presented in a retail box as described above, will be 6203.12.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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.
You also state that Style 1094-OSUI-0022 will be presented in two other types of packaging. However, samples of these types of packaging have not been provided to this office. Please provide a sample of each type of packaging.
You also requested classification for Style OSUM-0001. A sample is necessary before we will be able to render a classification for this item.
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/.
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 Maryalice Nowak via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division