The tariff classification of women's suits and jackets from China

NY J89782 November 12, 2003 CLA-2-62:RR:NC:N3:360 J89782 CATEGORY: Classification TARIFF NO.: 6204.19.8090; 6204.39.8060 Mr. Wing Leung Dress Barn 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of women's suits and jackets from China Dear Mr. Leung: In your letter dated October 15, 2003, you requested a ruling on tariff classification. The submitted sample, style 7002, is a woman’s jacket constructed from 100 percent linen woven fabric. The jacket is composed of more than four panels and features long sleeves, a notched collar, shoulder pads, a full lining and an unsecured full front opening. The sleeve edges and front panels are embellished with embroidery. The submitted sample, style 7116, is a pair of women’s pants constructed from 100 percent linen woven fabric. The pants feature an elasticized back waist, a front button and zipper closure, a full lining and long hemmed legs. The lower legs are embellished with embroidery. For garments to be considered suits they must be of the same fabric construction, color and composition; they must also be of the same style and of corresponding or compatible size. The garments are identical in fabric and appear to meet the requirements for classification as a suit as specified in note 3(a) to Chapter 62. You have stated, however, that the garments will be imported together in unequal quantities, with more jackets being imported than pants (2100 jackets and 1700 pants). In the case of shipments of unequal quantities, the extra component will be classified separately. When imported separately, or when imported without a matching component, the applicable subheading for style 7002 will be 6204.39.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers…of other textile materials: other: other. The rate of duty will be 6.3 percent ad valorem. When imported together in shipments containing equal numbers of matching jackets and pants, the applicable subheading for the matching garments will be 6204.19.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits…of other textile materials. The rate of duty will be 6.5 percent ad valorem. Style 7002, when imported separately, or without a matching component, falls within textile category designation 835. Styles 7002 and 7002, when imported together in shipments containing equal numbers of matching components, fall within textile category designation 844. Based upon international textile trade agreements products of China are not currently subject to quota restraints or visa requirements. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.). 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division