The tariff classification of women's woven apparel from Taiwan, Hong Kong or China

NY G85471 January 9, 2001 CLA-2-62:RR:NC:TA:360 G85471 CATEGORY: Classification TARIFF NO.: 6204.39.3010; 6204.59.3010 Mr. Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 1004 RE: The tariff classification of women's woven apparel from Taiwan, Hong Kong or China Dear Mr. Kamnitz: In your letter dated December 20, 2000 you requested a classification ruling on behalf of Kasper A.S.L., Ltd. The samples submitted with your request will be returned to you under separate cover. Style 80401 consists of a women's jacket and skirt made from identical woven fabric that is 50 percent polyester and 50 percent acetate. Both garments are fully lined. The tailored jacket is made from eight panels sewn together lengthwise and features short sleeves, a notched collar, a full front opening secured by three buttons and side entry pockets. There is a scalloped edging inserted into the seam which outlines the full front opening, neck area and part of the front hem. The skirt is knee length, and features darts, a rear, center kick pleat or vent at the hem and a rear zipper closure with hook and eye on waistband. You have pointed out that although the garments appear to meet the requirements for classification as a suit as set forth in Chapter 62 note 3(a), as far as the color, construction, composition, etc., the jacket contains a scalloped edging or trimming that has no counterpart on the skirt. Although the note allows for piping (a strip of fabric sewn into the seam) in a different fabric, the scalloped edging inserted into the seam is not considered to be piping as specified in the note. Therefore, we agree with your observation the garments do not meet the requirements for classification as a suit. The applicable subheading for the jacket of style 80401 will be 6204.39.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for suit-type jackets and blazers of artificial fibers. The duty rate will be 27.8 percent ad valorem. The applicable subheading for the skirt of style 80401 will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for skirts of artificial fibers. The duty rate will be 16.3 percent ad valorem. The jacket falls within textile category designation 635 and the skirt falls within category designation 642. Based upon international textile trade agreements products of Taiwan, Hong Kong and/or China are subject to quota 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