The tariff classification of a women's suit with a detachable collar from China

NY G89221 May 11, 2001 CLA-2-62:RR:NC:TA:360 G89221 CATEGORY: Classification TARIFF NO.: 6204.13.2010 Mr. Robert Glover L.E. Coppersmith, Inc. 2041 Rosecrans Avenue 3rd FL El Segundo, CA 90245 RE: The tariff classification of a women's suit with a detachable collar from China Dear Mr. Glover: In your letter dated April 13, 2001, you requested a tariff classification ruling on behalf of Jodi Kristopher. The sample submitted with your request will be returned to you under separate cover. Style 229ADET1 is a woman’s suit comprised of a jacket and pants. The suit is constructed from 99 percent polyester and 1 percent rayon woven fabric. The jacket features long hemmed sleeves, a collar and lapels, shoulder pads, two pockets with flaps below the waist and a full front opening secured by three buttons. The jacket also has a detachable collar in a contrasting collar that buttons on top of the existing collar at the inside of the neck opening. The pants feature a back zipper closure and long hemmed legs. The jacket and skirt meet the definition of a suit as defined by Note 3(a) to chapter 62, Harmonized Tariff Schedule of the United States (HTSUS). The suit and detachable collar is considered a “composite good” in which the suit imparts the essential character. The applicable subheading for style 229ADET1 will be 6204.13.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suits: of synthetic fibers: other: women’s. The duty rate will be 36 cents/kg + 26.4 percent ad valorem. Style 229ADET1 falls within textile category designation 644. Based upon international textile trade agreements products of China are currently subject to quota restraints 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