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NY 864312


July 08, 1991

CLA-2-62:S:N:N:3-I:360 864312

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.13.2010; 6204.39.3010; 6204.59.3010

Mr. Khem Lall
R.H. Macy Corporate Buying
Eleven Penn Plaza
New York, NY 10001

RE: The tariff classification of women's woven garments from Japan.

Dear Mr. Lall:

In your letter dated June 4, 1991, resubmitted on June 17, 1991, you requested a classification ruling.

Style numbers 40230 and 40558 are women's suits, each consisting of a suit jacket and a skirt. 40230 is double-breasted and 40558 is single-breasted. The jacket and skirt of both styles are manufactured from the same woven fabric, which is composed of 65% polyester and 35% rayon. The outershell of each jacket consists of six panels (two front, two rear, and two side) sewn together lengthwise. Neither jacket reaches the midthigh.

The jacket of style number 40230 features a full frontal opening secured by two buttons, one of which is concealed; long sleeves without cuffs; a full lining; two front pockets below the waist; a notched collar; lapels; a breast pocket; and shoulder pads. A decorative, square-shaped handkerchief is pinned into the breast pocket. The skirt has a full lining; a partial rear opening secured by a zipper; a partially elasticized waistband, with a button closure located above the zipper; two side pockets; a rear kick pleat; and front pleats.

The jacket of style number 40558 features a full frontal opening secured by six buttons; long sleeves without cuffs; a full lining; a rounded neckline; a breast pocket; and shoulder pads. A decorative, square-shaped handkerchief, identical to the one described above for style number 40230, is also pinned into the breast pocket. The skirt is identical in all respects to the skirt component of style number 40230 (described above).

Style number 40230U consists of a woman's double-breasted suit-type jacket and a skirt. The jacket and skirt are not manufactured from the same fabric. Although you assert that, like style numbers 40230 and 40558, both components are manufactured from 65% polyester, 35% rayon, woven fabric (with a 100% polyester lining), the fabric label sewn into the jacket and the skirt shows the outershell of each component to be manufactured from 100% rayon, woven fabric (with a 100% polyester lining). Accordingly, the tariff classification for the jacket and the skirt, respectively, is based on their actual fiber content, as represented in the submitted sample.

The jacket's outershell consists of six panels (two front, two rear, and two side) sewn together lengthwise. It does not reach the midthigh. The jacket features long sleeves without cuffs; a full frontal opening secured by two buttons, one being concealed; a full lining; a notched collar; lapels; two front pockets below the waist; a breast pocket; and shoulder pads. The jacket also features a decorative, square-shaped handkerchief pinned into the breast pocket. The skirt has the same features as the two skirts described above.

The samples are being returned under separate cover.

The applicable subheading for the two suits, with their accompanying handkerchiefs, will be 6204.13.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's suits of synthetic fibers. The rate of duty will be 37.5 cents per kilogram plus 27.5 percent ad valorem. The applicable subheading for the suit-type jacket, with its accompanying handkerchief, will be 6204.39.3010, HTS, which provides for women's suit-type jackets and blazers of artificial fibers. The rate of duty will be 29 percent ad valorem. The applicable subheading for the skirt will be 6204.59.3010, HTS, which provides for women's skirts and divided skirts of artificial fibers. The rate of duty will be 17 percent ad valorem.

The two suits, with their accompanying hankerchiefs, fall within textile category designation 644. The suit-type jacket, with its accompanying handkerchief, falls within textile category designation 635 and the skirt falls within textile category designation 642. Based upon international textile trade agreements, products of Japan are subject to visa requirements.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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