The tariff classification of a women's jacket and skirt from Taiwan

NY C89738 July 20, 1998 CLA-2-62:RR:NC:TA:360 C89738 CATEGORY: Classification TARIFF NO.: 6204.33.5010; 6204.53.3010 Mr. Christopher J. Cox Lane Bryant 2300 Southeastern Avenue P.O. Box 1947 Indianapolis, IN 46206-1947 RE: The tariff classification of a women's jacket and skirt from Taiwan Dear Mr. Cox: In your letter dated June 26, 1998, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 65746 consists of a jacket and skirt constructed from 65 percent polyester and 35 percent rayon woven fabric. The jacket is assembled from four or more panels and features long sleeves, shoulder pads, and a full front opening secured by nine, self- fabric button and loop closures. The front panels contain a two- tone floral embroidery. The skirt features an elasticized waist and a back vent. In your letter you contend that the garments are classifiable as a suit. Note 3(a) to Chapter 62 sets forth the requirements for classification of garments as suits. In part, the note states that both garments must be of the same fabric construction, color and composition. The embroidered embellishment found on the jacket is not repeated on the skirt. The garments therefore differ in color and composition and are separately classifiable under their own subheadings. 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 designation 642 . Based upon international textile trade agreements products of Taiwan 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