The tariff classification of a woman's woven jacket and skirt from China

NY 893353 January 13, 1994 CLA-2-62:S:N:N5:360 893353 CATEGORY: Classification TARIFF NO.: 6204.39.8060; 6204.59.4060 Ms. Nic Adams Fingerhut Corporation 4400 Baker Road Minnetonka, MN 55343 RE: The tariff classification of a woman's woven jacket and skirt from China Dear Ms. Adams: In your letter dated December 14, 1993, you requested a tariff classification ruling. The submitted samples, designated as style 63747 (Fingerhut A2089), consist of a woman's jacket and skirt that will be imported together in a poly bag. The garments are constructed from 55 percent ramie and 45 percent cotton woven fabric. Both garments are unlined and feature decorative embellishments. The tailored jacket has four panels sewn together lengthwise and features short sleeves, a full front opening secured by five buttons, shoulder pads and a hemmed bottom. The skirt features a partially elasticized rear waistband, a rear zipper closure secured by a metal hook and eye and a rear vent located at the bottom. As requested, your samples will be returned to you. You question whether the two items may be classified as a suit. Chapter 62, Note 3 sets forth the requirements which qualify garments as suits. In particular, Note 3(a) specifies that the components of a suit must be of the same fabric construction, style, color and composition. Although the skirt and the jacket appear to be of the same construction, style, color and composition, the garments contain certain decorative embellishments which are not found on both components. While the jacket and skirt both have small beads, embroidery and jewel-like plastic squares, only the jacket contains brown, green and gold rope-like accents and silver colored plastic patches. The components therefore fail to meet the requirements for classification as a suit and are classified separately. The applicable subheading for the jacket will be 6204.39.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers... Of other textile materials: Other: Other: Other: Other. The rate of duty will be 6.7 percent ad valorem. The applicable subheading for the skirt will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls'suits, ensembles, suit-type jackets and blazers, dresses, skirts... Of other textile materials:Other: Other: Other. The rate of duty will be 7.2 percent ad valorem. The jacket falls within textile category designation 835; the skirt within category 842. Based upon international textile trade agreements, products of China are subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport