The tariff classification of women’s suit-type jackets from China

NY L83275 March 9, 2005 CLA-2-62:RR:NC:N3:360 L83275 CATEGORY: Classification TARIFF NO.: 6204.39.8060 Robert T. Stack Tompkins & Davidson, LLP One Astor Place 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of women’s suit-type jackets from China Dear Mr. Stack: In your letter dated March 8, 2005, on behalf of Item Eyes, Inc., you requested a classification ruling. The sample submitted with your request will be returned as requested. Style 42284G is a women’s suit-type jacket made from 55% linen and 45% cotton woven eyelet fabric. The bolero styled jacket, whose outershell consists of three panels sewn together lengthwise, extends to the waist. The garment features long sleeves with hemmed edges and a rounded front, unsecured by any type of closure. There is an overlay of plain fabric that extends from the back of the neckline, along the front opening and around the garment bottom, and a similar plain fabric cuff on each sleeve. It is your contention that style 42284G is classifiable under subheading 6211.49.9080, HTS. It is Customs position that bolero jackets are correctly classifiable under heading 6204, HTS, for the following reasons. Heading 6204, HTS, covers, inter alia, women's suit-type jackets and blazers. The EN to heading 6204, HTS, states that the provisions of the EN to heading 6104, HTS, apply mutatis mutandis to the articles of heading 6204, HTS. The EN to heading 6104, HTS, states that the provisions of the EN to heading 6103, HTS, apply. EN 6103(C) provides that "jackets or blazers" have the same characteristics of suit coats and suit jackets described in Chapter Note 3 (a) and in Part (A), except that the outer shell (exclusive of the sleeves, and facings or collar, if any) may consist of three or more panels (of which two are at the front) sewn together lengthwise. With the exception of allowing jackets and blazers to be constructed of three panels, the garments have the same characteristics of suit jackets, i.e., they are designed to cover the upper body, have a full front opening with or without a closure (other than a zipper), do not extend beyond the mid-thigh area and are not for wear over other another coat, jacket or blazer. Heading 6211, HTS, provides for “[t]rack suits, ski suits and swimwear; other garments…jackets and jacket-type garments excluded from heading 6202.” The Explanatory Notes for this heading, however (which apply the provision of EN 61.14 mutatis mutandis), cover other garments "which are not included more specifically in the preceding headings of this Chapter." The garment possesses the overall characteristic of garments classifiable in heading 6204, HTS. The rulings you cited in your letter are distinguishable from style 42284G. Since the prior heading 6204, HTS, more specifically encompasses the garment at issue, classification within heading 6211, HTS, is not appropriate. The applicable subheading for style 42284G 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, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets, blazers: Of other textile materials: Other: Other, Other: Other. The duty rate will be 6.3 percent ad valorem. Style 42284G falls within textile category designation 835. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division