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

NY C81413 November 28, 1997 CLA-2-62:RR:NC:TA:360 C81413 CATEGORY: Classification TARIFF NO.: 6204.33.5010; 6204.53.3010 Mr. Barry E. Powell Grunfeld, Desiderio, Lebowitz & Silverman LLP 707 Wilshire Boulevard Suite 5555 Los Angeles, CA 90017 RE: The tariff classification of a woman's jacket and skirt from China Dear Mr. Powell: In your letter dated October 31, 1997, you requested a classification ruling on behalf of Chase Sportswear. The samples submitted with your request will be returned to you under separate cover. In your letter you indicated that the submitted samples, style 10186, constitute a two-piece suit consisting of a jacket and pants. The samples received, designated as style 10186, consist of a jacket and skirt. The jacket and skirt of style 10186 are constructed from 100 percent polyester crepe woven fabric. Both garments are fully lined with 100 percent acetate woven fabric. The cardigan styled jacket consists of eight panels and features a v-neckline, long sleeves, shoulder pads and a full front opening secured by four beaded buttons. The jacket is embellished with beading, bugles, embroidery and sheer open work woven monofilament fabric. The skirt features a partially elasticized waist, a back zipper and button closure and a back vent. The lower front edge of the skirt is embellished with embroidery, bugles and beading but does not contain the sheer open work fabric found on the jacket. Note 3(a) to Chapter 62 sets forth the requirements for garments to be classified as suits. In part the note states that in order for these garments to be considered a suit, all of the components must be of the same fabric construction, style color and composition. The sheer openwork fabric found on the jacket has no counterpart on the skirt. The garments, therefore, cannot be classified as suits because the two components are not identical in construction, style, color and composition. The applicable subheading for the jacket will be 6204.33.5010, 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): suit-type jackets and blazers: of synthetic fibers: other: women's. The duty rate will be 28.5 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: women's. The duty rate will be 16.7 percent ad valorem. The jacket falls within textile category designation 635 and the skirt falls within textile category designation 642. Based upon international textile trade agreements products of China 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, Robert B. Swierupski Director, National Commodity Specialist Division