The tariff classification of a suit-type jacket, top, and skirt from China

N200458 February 14, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.33.5010; 6204.53.3010; 6211.43.0060 Ms. Svetlana Shubinsky The Jones Group USA, Inc. Corporate Customs Compliance Department 200W Rittenhouse Circle, Door # 6 Bristol, PA 19007 RE: The tariff classification of a suit-type jacket, top, and skirt from China Dear Ms. Shubinsky: In your letter dated January 11, 2012, you requested a tariff classification ruling. Your samples will be returned as requested. The submitted sample, style Body 101, consists of a suit-type jacket, a top, and a skirt. The suit-type jacket portion is constructed from 100% polyester woven fabric. The fully lined jacket is composed of three or more panels sewn together lengthwise, two of which are in the front. The garment features a notched collar with lapels, long sleeves with side notches, two flap pockets below the waist, and a full front opening with two button closures. The top portion of style Body 101 is constructed from 100% polyester woven fabric. The fully lined pullover style top measures less than 2½ inches at the shoulder seams and features a round neckline and a hemmed bottom. The skirt portion of style Body 101 is constructed from 100% polyester woven fabric. The fully lined skirt features a flat waistband with a zipper closure at the back, side slits, and a hemmed bottom. You requested classification of the suit-type jacket portion of style Body 101 as a jacket under subheading 6204.33.5010 and the top and skirt portions of style Body 101 as an ensemble under subheadings 6204.23.0035 and 6204.23.0060. However, the three garments of style Body 101 are marketed, packaged, and sold together. Although the top and skirt portions are of the same style, fabric construction, and composition, the suit-type jacket portion is of a different fabric construction. Consequently, the three garments of style Body 101 are classified separately. The applicable subheading for the suit-type jacket portion of style Body 101 will be 6204.33.5010, 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): Suit-type jackets and blazers: Of synthetic fibers: Other Women’s. The rate of duty will be 27.3 percent ad valorem. The applicable subheading for the top portion of style Body 101 will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The rate of duty will be 16 percent ad valorem. The applicable subheading for the skirt portion of style Body 101 will be 6204.53.3010, 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): Skirts and divided skirts: Of synthetic fibers: Other: Other: Women’s. The duty rate 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Thomas J. Russo Director National Commodity Specialist Division