CLA-2-62:RR:NC:WA:360 A87564
Mr. Jonathan M. Fee
Grunfeld, Desiderio, Lebowitz & Silverman LLP
1201 Peachtree Street, N.E.
Suite 4860
Atlanta, GA 30309
RE: The tariff classification of women's suits from China,
Thailand, Sri Lanka and/or Indonesia
Dear Mr. Fee:
In your letter dated September 7, 1996, you requested a
classification ruling on behalf of Sag Harbor Division of
Kellwood Company. The submitted samples will be returned to you
under separate cover.
Style 122 consists of a women's jacket and shorts
constructed from 100 percent wool. Both garments are lined with
100 percent polyster woven fabric. The double-breasted jacket has
four panels and features long sleeves, a notched collar, and two
besom pockets below the waist. The shorts have a pleated front, a
zippered fly and button closure and side pockets. The waistband
is partially elasticized at the rear and contains four belt
loops.
It is your contention that the goods meet the tariff and
commercial definition for suits. However, due to the innovative
retail sale practices imployed by the importer, you suggest that
Customs might perceive a problem in classifying the garments as
suits. You presented the following information concerning the
importation of the goods.
PACKING and SHIPPING: The garments will be shipped to the
United States on hangers. The jacket and hanger will be covered
by a plastic bag; the shorts will be covered by a separate
plastic bag on another hanger; the two components will be covered
by a third polybag and connected with a plastic tie.
Nearly all import shipments will contain an equal number of
upper and lower body garments packaged together as suits in the
manner previously described. Occasionally, a shipment may
include a small number of additional jackets without matching
bottoms. It is the importer's understanding and intent that
those pieces which do not meet the definition of a suit (i.e. a
set of two garments) will be entered as separates.
DOCUMENTATION: The importer's purchase orders will refer to
this combination of garments as a "suit" and will indentify one
style designation, 122. In addition, each component will have its
own style number, the jacket, style 8505 and the shorts, style
8503. These designations will also appear on the invoices
furnished by the foreign suppliers.
LABELING: Each component will be individually marked with
the country of origin and the required info under TFPIA. The
garments will also be marked with the component style number.
Fewer than half of all shipments will be preticketed with retail
sales and other retail information at the request of the
importer's customers.
INTENT: The importer will sell the "suits" to its customers,
although the documents will indicate the separate style numbers.
You state that nearly all shioments to customers will be of an
equal number of top and bottoms, in corresponding size scales, so
that thety can be sold and worn as suits. The importer intends
that the jackets and bottoms be of the same color and size be
worn together. Sometimes a jacket of one size might be matched
with a skirt or pant of another size to achieve optimal fit. A
customer will rarely buy only one component.
ADVERTISING: The importer's customers will advertise the
articles as suits. (Exhibit A) Although separate prices are
shown, the advertising shows the garments being worn together.
DISPLAY: The merchandise will be displayed together on
double rack systems or rounders. Exhibit B shows this grouping of
garments grouped by size or color. Although the garments are
designed and intended to be worn as suits, the jacket and shorts
will rarely if ever be placed together on a single hanger. This
is because a consumer may choose to buy a jacket in one size and
a bottom in another size to achieve an optimal fit.
Chapter 62 note 3 sets out the requirements for suits. In
part the note states that the term suit means a set of garments
composed of two or three pieces made up...in identical fabric and
comprising: one suit coat or jacket...consisting of four or more
panels designed to cover the upper part of the body...and one
garment designed to cover the lower part of the body... All of
the components of a suit must be of the same fabric construction,
style, color and composition; they must also be of the same style
and of corresponding or compatible size.
Both garments in this case are constructed from identical
woven fabric and color, and they are of the same composition.
Because they are ordered and shipped as units (equal numbers)
they are of corresponding or compatible size. Accordingly, by
virtue of note 3(a) to Chapter 62, the garments meet the
requirements for classification as a suit.
It should be noted that each of the definitions in Chapter
62 for suits refer to a "set of garments", without limitation.
In comparison, Note 3(b) which defines the term "ensemble"
specifically requires that an ensemble be "put up for retail
sale". The silence of the suit definition in this area when
compared to the express requirements contained in the ensemble
deinitions,is, a clear indication that Customs has no authority
to impute the "put up for retail sale" requirement in the
definition of "ensemble" to the definition of suits.
As a result, whether sets of garments which are not packed
together in such a manner that they are readily identifiable as
suits at the time of importation are classifiable as suits as
such depends on the intent of the importer. If, at the time of
importation, the importer has the bona fide intention to sell the
suit components as suits, as evidenced by the documentation in
the entry package, then the merchandise, in the absence of
evidence to the contrary, is classifiable as suits. If, at the
time of importation, the importer has bona fide intention to sell
the suit components separately, as evidenced by the documentation
in the entry package, then the merchandise, in the absence of
evidence to the contrary is classified as separates. If
information is received that the garments are merchandised in a
manner not consonant with the entered classification under 19
U.S.C. 1592 may of course be appropriate.
You cite a previous Customs ruling in which apparent "suits"
were classified as separates because the components were sold as
separates and were listed on documentation as indicating
*different sizes and quantities. Based on the above analysis, it
is clear that the cited ruling may be distinguished from the
information you have provided. In this case the importer orders
(PO and foreign invoices) its suits as suits, matched by size and
color. They are shipped as units. The separate display reflects
the greater fleibility in choice given to the consumer who
requires jackets and bottoms of different sizes. Moreover, the
garments are principally sold and used as units, despite their
separate display. The jacket and bottom are designed and
intended to go together and are primarily sold and worn by
consumers as suits.
The applicable subheading for the style 122 will be
6204.11.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Women's or Girls' Suits...Of wool or
fine animal hair. The duty rate will be 16.4 percent ad valorem.
When imported separately, the applicable subheading for the
jacket of (style 8505) will be 6204.31.1010, Harmonized Tariff
Schedule of the United States (HTS), which provides for Women's
or Girls'...Suit-type jackets and blazers...Of wool or fine
animal hair: Women's. The duty rate will be 7.5 percent ad
valorem.
The suit (Style 122) falls within textile category
designation 444. The jacket, when imported separately, falls
within category 435. Based upon international textile trade
agreements products of China, Thailand, Sri Lanka and/or
Indonesia are subject to a visa requirement and quota restraints.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
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 (212) 466-5866.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division