The tariff classification of a woman’s suit and pants from Vietnam

NY L87822 October 11, 2005 CLA-2-62:RR:NC:N3:360 L87822 CATEGORY: Classification TARIFF NO.: 6204.11.0000; 6204.61.9010 Mr. William Ortiz S.J. Stile Associates Ltd. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a woman’s suit and pants from Vietnam Dear Mr. Ortiz: In your letter dated September 23, 2005, you requested a tariff classification ruling on behalf of Elie Tahari Ltd. The submitted sample, style M1J2F106, is a woman’s suit consisting of a jacket and pants constructed from 94 percent wool, 3 percent spandex and 3 percent polyester woven fabric. The tailored jacket is composed of more than four panels sewn together lengthwise and features long sleeves with button trim, a notched collar with lapels, two flapped pockets at the waist, a lining and a full front opening secured by one button. The pants feature a waistband with a front zipper closure, two rear pockets and long hemmed legs. Also submitted with the suit is an extra pair of pants, designated as style M1J2F206, with the same styling and fiber content as the above pants. Chapter 62, note 3(a) defines the components of a suit in terms of construction and number. In reference to the extra pair of pants, the note provides: If several separate components to cover the lower part of the body area presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers) the constituent lower part shall be one pair of trousers…the other garments being considered separately. Accordingly, the applicable subheading for the suit will be 6204.11.0000, 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): suits: of wool or fine animal hair. The duty rate will be 14 percent ad valorem. The applicable subheading for the pants will be 6204.61.9010, 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): trousers, bib and brace overalls, breeches and shorts: of wool and fine animal hair: other: trousers and breeches: women’s. The duty rate will be 13.6 percent ad valorem. The suit falls within textile category designation 444 and the pants fall within textile category designation 448. 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