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HQ 950563


February 14, 1992

CLA-2 CO:R:C:T 950563 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.19.2000

Allan Kamnitz, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, New York 10004

RE: Classification of a women's woven suit with a handkerchief pinned to the breast pocket

Dear Mr. Kamnitz:

This ruling is in response to your request of October 17, 1991, on behalf of your client, Sassco Fashions, regarding the classification of women's woven suits with handkerchiefs pinned to the breast pockets. A sample garment was received with your request.

FACTS:

The submitted sample, style 3152, consists of a jacket and skirt with 100 percent woven rayon outershell and a 100 percent polyester woven handkerchief.

The jacket is constructed with six panels (two front, two side and two back) joined by vertical seams. It is fully lined and has long sleeves with two side buttons and no cuffs, a close- fitting rounded neckline and a single breast pocket. The jacket has a full front double-breasted opening secured by four visible buttons and one hidden.

The straight skirt is fully lined. It has a same fabric waistband, a partial zippered opening in the rear with a button at the waistband, two side-seam pockets and a vented bottom.

The jacket and skirt are of the same fabric construction, style, color and composition. The jacket has a ten-inch square handkerchief pinned with a safety pin in the pocket and protruding slightly for a decorative effect. Style 3152 is made in Taiwan.

ISSUE:

Is style 3152 classifiable as a women's suit?

If style 3152 is classifiable as a women's suit, is the handkerchief pinned to the jacket classifiable as a separate article or are the suit and handkerchief considered composite goods?

LAW AND ANALYSIS:

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

Note 3, Chapter 62, defines the term suit for purposes of headings 6203 and 6204. The jacket and skirt of style 3215 fit the definition of a suit as provided for in Note 3. The jacket consists of four or more panels (in this case, six panels) and the jacket and skirt are made up of identical fabric, i.e., they are of the same fabric construction, style, color and composition.

In HRL 086009 of February 7, 1990, Customs classified a handkerchief pinned in the breast pocket of a suit jacket (classification as a suit was later modified by HRL 086690 to classification as an ensemble) as a composite article classified with the suit. In this case, as in HRL 086009, the handkerchief serves as a decorative accessory to the jacket. Therefore, we have two components (i.e., the suit and handkerchief) classifiable in different headings. Although they are separable components, they are adapted to each other, are mutually complementary, and form a whole which would not normally be sold in separate parts.

While handkerchiefs are certainly available for sale by themselves, it is clear from the finishing of the edges and the size of the handkerchief in this case that it is not of the kind normally offered for sale separately.

Following the rationale stated in HRL 086009 and repeated in HRL 086690, the suit and handkerchief in the instant case are classifiable as composite goods. In accordance with GRI 3(b), classification of composite goods is governed by that component which imparts the essential character of the composite. In our view, it is clear the suit imparts the essential character in this case and therefore the handkerchief is classifiable with the suit.

HOLDING:

Style 3152, consisting of a jacket, skirt and handkerchief, is classifiable as a women's suit of artificial fibers in subheading 6204.19.2000, HTSUSA, textile category 644, dutiable at 37.5 cents per kilogram plus 27.5 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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 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 updated weekly and is available for inspection at your local Customs office.

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
Commercial Rulings Division

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