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

NY C88675 June 17, 1998 CLA-2-62:RR:NC:TA:360 C88675 CATEGORY: Classification TARIFF NO.: 6204.33.5010; 6204.53.3010 Mr. Christopher J. Cox Roaman's 2300 Southeastern Avenue P.O. Box 8368 Indianapolis, IN 46283-8368 RE: The tariff classification of a woman's jacket and skirt from Sri Lanka Dear Mr. Cox: In your letter dated June 5, 1998, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 64115 consists of a jacket and skirt constructed from 100 percent polyester woven fabric. The jacket is composed of four or more panels and features long sleeves, shoulder pads, a shawl collar and a full front opening secured by four buttons. There is contrasting colored fabric on the cuffs, collar and around the bottom edge of the jacket. The skirt is solid colored and features an elasticized waist and a rear vent. You have identified these garments as suits. Note 3 (a) to Chapter 62 sets forth the requirements for classification of garments as suits. The garments must be of the same color, composition, construction, style and size. Because the skirt does not contain the contrasting colored fabric found on the jacket, the garments cannot be considered suits for tariff purposes. 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 28.3 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 duty rate will be 16.6 percent ad valorem. The jacket falls within textile category designation 635 and the skirt falls within textile category 642. Based upon international textile trade agreements products of Sri Lanka 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