CLA-2-62:RR:NC:TA:360 H81541
Mr. James J. Kelly
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of women's wearing apparel from China
Dear Mr. Kelly:
In your letter dated May 29, 2001, you requested a tariff classification ruling on behalf of Alfred Angelo Inc. The samples submitted with your request will be returned under separate cover.
The submitted sample, style 8103, consists of a jacket, skirt and pants, which you refer to as a three-piece suit, constructed from 100 percent polyester woven fabric. The jacket is cut from the satin side of the fabric while the skirt and pants are made from the reverse side, which imparts a duller, coarser surface texture to the fabric.
The jacket features long hemmed sleeves, a collar and lapels, shoulder pads, two pockets below the waist, a full lining and a full front opening secured by three self-covered buttons. The jacket has a self-fabric flower with sequins sewn to the left lapel. The skirt features a waistband, a back zipper closure, a back vent, a lining and sequins down each side. The skirt extends from the waist to the ankle. The pants feature a waistband, a side zipper closure, a lining, long hemmed legs and sequins down each side of the legs.
The jacket, skirt and pants will be imported in black. These garments will also be imported under style 8103W with a cream jacket and black skirt and black pants.
Chapter 62, note 3, sets forth the requirements for classification of garments as suits. The note provides that all of the components of a “suit” must be of the same fabric construction, color and composition. The note further states that if several separate components designed to cover the lower part of the body are presented together, for women’s suits, the constituent lower part shall be the skirt and the pants will be classified separately. In this case, if the submitted styles met the classification for suits, the pants would be classified under its own heading.
The submitted garments are not considered a suit for tariff purposes. In style 8103, the outer surface of the jacket and skirt are not made from identical fabric. In style 8103W, the cream jacket and black skirt differ in color.
The applicable subheading for the jacket will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s 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 synthetic fibers. The rate of duty will be 27.8 percent ad valorem.
The applicable subheading for the skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), 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): skirts and divided skirts: of synthetic fibers: other: other: women’s. The rate of duty will be 16.3 percent ad valorem.
The applicable subheading for the pants will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), 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): trousers, bib and brace overalls, breeches and shorts : of synthetic fibers: other: other: other: other: other: trousers and breeches: women’s. The rate of duty will be 29.1 percent ad valorem.
The jacket fall within textile category designation 635, the skirt fall within textile category designation 642, and the pant fall within textile category designation 648. Based upon international textile trade agreements products of China are currently subject to quota restraints and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.
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 212-637-7080.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division