The tariff classification of a woman’s suit and scarf from China

N054000 March 11, 2009 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Jennifer Mosco Jones Apparel Group USA, Inc. Corporate Customs Compliance Department 200 W. Rittenhouse Circle Door #6 Bristol, PA 19007 RE: The tariff classification of a woman’s suit and scarf from China Dear Ms. Mosco: In your letter dated March 6, 2009, you requested a tariff classification ruling. The submitted sample will be returned as requested. Style VD744A031 consists of a suit constructed from 100 percent polyester woven fabric and a scarf constructed from 100 percent polyester woven fabric. The jacket is composed of more than four panels and features a notched collar and lapels, long sleeves with vents, two front pockets with flaps, shoulder pads, a full lining and a full front opening secured by one button. The jacket has a thread loop at the neck through which the scarf can be threaded. The pants feature a waistband with a front zipper and a hidden hook and eye and button closure, a full lining and long hemmed legs. The scarf measures 55 ½ inches long by 14 inches wide. The scarf and suit are separable components. You inquire whether the components qualify, for tariff purposes, as a composite good. To be considered a composite good the individual components must be (1) adapted one to the other, (2) be mutually complementary and (3) form a whole which would not normally be offered for sale in separate parts. The suit and scarf are designed to be worn together and are mutually complementary; however, this is generally also true for garments and accessories which are put up for sale as retail sets. The scarf and suit are not specially adapted one to the other such that one component, i.e., the scarf, is not normally offered for sale separately. The submitted scarf has a separate commercial identity and can be readily worn with other garments. Therefore, the suit and scarf more properly fall within the definition of sets, i.e., at least two articles classifiable in different headings (6204-suit and 6214-scarf), put up together to meet a particular need (to clothe: adornment), and imported in a condition for sale directly to the consumer. As a set, style VD744A031 is classifiable by the component which gives the set its essential character. As the scarf is an accessory to the suit, it is the suit which determines the essential character of the set. The applicable subheading for style VD744A031 will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), 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 synthetic fibers: other: other: other: women’s. The rate of duty will be 16 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Brenda Wade at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division