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HQ 081797

February 14, 1989

CLA-2 CO:R:C:G 081797 LS

CATEGORY: CLASSIFICATION

TARIFF NO.: TSUS 6204.23.0030, 6204.23.0035

Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C. 80 Broad Street
New York, New York 10004

RE: Tariff classification of women's jacket and skirt

Dear Ms. Cumins:

This is in response to your letter, dated February 11, 1988, written on behalf of your client, Sassco Fashions, Division of Leslie Fay, in which you requested a tariff classification ruling on a women's jacket and skirt under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for examination.

FACTS:

The submitted sample, style 9300, consists of a women's navy suit-type jacket and matching skirt manufactured from a 65 percent polyester and 35 percent rayon woven outer shell and a 100 percent woven nylon lining. The jacket features a full front opening secured by a single button, long sleeves, round neckline without collar, two pockets below the waist and a single breast pocket. The skirt features a rear zippered opening secured by a single button and two side seam pockets. You have informed us that the jacket and skirt are imported, marketed, and sold as a single unit.

Sassco Fashions contends that the jacket and skirt are classifiable as a suit under subheading 6204.19.20, HTSUSA, because all the requirements for a suit, set forth in Note 3(a) to Chapter 62, Section XI, HTSUSA, are satisfied. More specifically, Sassco Fashions asserts that the jacket and skirt are made up in identical fabric, and that the outer shell of the suit jacket, exclusive of sleeves, consists of five panels.

The inquirer disagrees with the view of the National Import Specialist that the jacket and skirt are not classifiable as a suit under the HTSUSA because the jacket does not have two back panels. The National Import Specialist's view is based upon the Explanatory Note to heading 6104 which is equally applicable to heading 6204. That Explanatory Note, in describing the suit jacket component, states that the outer shell of the jacket "consists of at least four panels (two in front and two at the back) sewn together lengthwise." The inquirer asserts that the language contained in the statutory provision, Note 3(a) to Chapter 62, Section XI, HTSUSA, is clear and unambiguous in that it requires that the suit jacket consist of four or more panels, exclusive of sleeves, designed to cover the upper part of the body. Sassco Fashions contends that the Explanatory Notes should not be applied to contradict the plain, unambiguous language of the statute, unless application of the plain and literal statutory meaning leads to an absurd result. Further, Sassco Fashions states that the jacket and skirt, which constitute the suit in question, are not an anomaly since many women's suit jackets, especially those with a bold stripe or plaid design, have the same five- panel construction.

ISSUE:

Whether the subject jacket and skirt are classifiable as a suit in subheading 6204.13.2010, HTSUSA, or as an ensemble in subheadings 6204.23.0030 and 6204.23.0035, HTSUSA?

LAW AND ANALYSIS:

Classification of products under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]."

Note 3(a) to Chapter 62, Section XI states in pertinent part:

(a) The term "suit" means a set of garments composed of two or three pieces made up in identical fabric and comprising:

- one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs, and

- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition.

All of the components of a suit must be of the same fabric construction, style, color and composition; they must also be of corresponding or compatible size.

The Explanatory Note to heading 6204, which constitutes the official interpretation of the HTSUSA at the international level, states that the provisions of the Explanatory Note to heading 6104 apply, mutatis mutandis, to the articles of heading 6204. With regard to the jacket component of a suit, the Explanatory Note to heading 6104 states in pertinent part:

- one suit coat or suit jacket the outer shell of which (exclusive of sleeves, and facings or collar, if any) consists of at least four panels (two in front and two at the back) sewn together lengthwise, designed to cover the upper part of the body, with a full front opening without a closure or with a closure other than a slide fastener (zipper).

We find that the jacket and skirt do not constitute a suit because the jacket does not consist of two front panels and two back panels sewn together lengthwise, which is the interpretation of the "four or more panels" requirement set forth in the Explanatory Note to heading 6204. Instead, the jacket consists of two front panels, two side panels, and one back panel. A panel that extends from the front of the jacket over the side to the back, without a side seam, is considered a side panel.

With respect to the inquirer's argument that the Explanatory Notes should not be applied because the language contained in the statutory provision is clear and unambiguous, we reiterate that the Explanatory Notes constitute the official interpretation of the HTSUSA at the international level and are appropriately applied to heading 6204, which is a provision of the international system.

Although the jacket and skirt are not classifiable as a suit under the HTSUSA, they are classifiable as an ensemble. Note 3(b) to Chapter 62, Section XI, states in pertinent part:

(b) The term "ensemble" means a set of garments (other than suits and articles of heading 6207 or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

- one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and

- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, color and composition; they also must be of corresponding or compatible size.

The jacket and skirt meet the criteria for an ensemble since they are of the same fabric construction, style, color and composition. They are also of corresponding size. The jacket is the garment designed to cover the upper part of the body and the skirt is the garment designed to cover the lower part. Since the jacket and skirt are imported, marketed, and sold together, they meet the criteria of being put up for retail sale.

Both garments are classifiable under the provisions for ensembles of synthetic fibers rather than ensembles of artificial fibers because, pursuant to Section XI, Subheading Note 2(A), "[p]roducts of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 [to Section XI] for the classification of a product of chapters 50 to 55 consisting of the same textile materials." Note 2 to Section XI provides that goods classifiable in Chapters 50 to 55 which consist of a mixture of two or more textile materials are to be classified as if they consist wholly of the textile material which predominates by weight over each other single textile material. Linings are generally disregarded for these
purposes. Here, the jacket and skirt are made up of 65 percent polyester and 35 percent rayon. (Fabrics of polyester and rayon are classifiable in Chapter 55.) Since polyester is a synthetic fiber, both garments are classified as if they consist wholly of that material.

HOLDING:

In view of the foregoing, the jacket and skirt in question do not constitute a suit under the HTSUSA. However, they do constitute an ensemble under the HTSUSA. The jacket is classifiable in subheading 6204.23.0030, HTSUSA, which provides for "women's ensembles, of synthetic fibers: other: jackets and blazers described in heading 6204," and the skirt is classifiable in subheading 6204.23.0035, HTSUSA, which provides for "women's ensembles, of synthetic fibers: other: skirts and divided skirts." Subheadings 6204.23.0030 and 6204.23.0035, HTSUSA state that the rate applicable to each garment is the rate that would apply if each garment were entered separately. Therefore, if the jacket and skirt were entered separately, the jacket would be classifiable in subheading 6204.33.5010, HTSUSA, which provides for "Suit-type jackets and blazers: Of synthetic fibers: Other: Women's," dutiable at the column 1 rate of 29 percent ad valorem, and the skirt would be classifiable in subheading 6204.53.3010, HTSUSA, which provides for "Skirts and divided skirts: Of synthetic fibers: Other: Women's," dutiable at the column 1 rate of 17 percent ad valorem. The column 1 rate applicable to subheading 6204.23.0030 is 29 percent ad valorem and the column 1 rate applicable to subheading 6204.23.0035 is 17 percent ad valorem. The applicable textile categories are 635 for the jacket and 642 for the skirt.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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See also:

• Tariff No.: 6204.13.20 - Women's or girls' suits, not knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6204.19.20 - Women's or girls' suits, not knitted or crocheted, of artificial fibers, nesoi
• Tariff No.: 6204.23.00 - Women's or girls' ensembles, not knitted or crocheted, of synthetic fibers
• Tariff No.: 6204.33.50 - Women's or girls' suit-type jackets and blazers, not knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6204.53.30 - Women's or girls' skirts and divided skirts, not knitted or crocheted, of synthetic fibers, nesoi