HQ 0952206 - Modification of tariff classification of a women's woven 50 percent linen, 50 percent rayon suit-type jacket from Egypt; outer shell imparts essential character of jacket; garment meets criteria of Section XI, Statistical Note 2(c); "subject to man- made fiber restraints." - United States International Trade Commision Rulings

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HQ 952206

January 27, 1993

CLA-2; CO:R:C:T 952206 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.39.8030

Carol M. Shelsy
Mast Industries, Inc.
P.O. Box 9020

RE: Modification of tariff classification of a women's woven 50 percent linen, 50 percent rayon suit-type jacket from Egypt; outer shell imparts essential character of jacket; garment meets criteria of Section XI, Statistical Note 2(c); "subject to man- made fiber restraints."

Dear Ms. Shelsy:

Chicago Ruling Letter (DD) 871527, dated March 3, 1992, concerned the classification of a women's woven suit-type jacket from Egypt under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have had occasion to review this ruling and find that the classification of said article under subheading 6204.39.8060, HTSUSA, is partially in error.

FACTS:

The merchandise at issue, style XPO11, is a women's suit- type jacket with an outer shell of 50 percent linen, 50 percent rayon woven fabric and a 100 percent rayon lining. The jacket features a V-neckline with notched lapels, a full frontal opening with one button closure, shoulder pads, long hemmed sleeves, one concealed chest pocket and two pockets below the waist. The item has a hemmed bottom and extends to the mid-thigh.

In DD 871527, the jacket was classified under subheading 6204.39.8060, HTSUSA, as a women's woven suit-type jacket of other textile materials, other. As such, the jacket fell within textile category 835.

ISSUE:

Was the subject merchandise properly classified as a suit- type jacket under subheading 6204.39.8060, or is it classifiable as a garment subject to man-made fiber restraints under subheading 6204.39.8030?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Where goods cannot be classified on the basis of GRI 1, the remaining GRI will be applied in order.

Women's suit-type jackets are classified between subheadings 6204.31 and 6204.39, HTSUSA. Classification between these subheadings depends upon the component fibers of the jacket. Section XI, Subheading Notes 2(A) and 2(B) provide, in pertinent part that:

2.(A) Products 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 this section for the classification of a product of chapters 50 to 55 consisting of the same textile materials.

(B) For the application of this rule:

(a) Where appropriate, only the part which determines the classification under general interpretative rule 3 shall be taken into account.

In this case, the outer shell of the instant jacket is constructed of 50 percent linen and 50 percent rayon, and the lining is of 100 percent rayon.

GRI 3(b) states that composite goods consisting of different components shall be classified as if they consisted of the component which gives them their essential character. Generally, we have taken the position that the essential character of a garment is imparted by its outer shell. See HRL 952437, dated October 23, 1992; Treasury Decision (T.D.) 91-78, Customs Bulletin, Vol. 25, 1991, at p. 195. Hence, the jacket will be classified as if the entire garment is composed of 50 percent linen and 50 percent rayon.

Section XI, Note 2(A), has recently been amended to state, in pertinent part:

When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

A suit-type jacket consisting in equal parts of linen and rayon can be classified in either of two subheadings. Because rayon is an artificial fiber (See Section XI, Chapter 54, Note 1), the jacket could be classified under subheading, 6204.39.30, which provides for women's suit-type jackets, of artificial fibers. On the other hand, the jacket could also be classified under subheading 6204.39.80, which provides for women's suit- type jackets, of other textile materials, other. This is so because there is no more specific subheading that describes the fiber linen within heading 6204. As these competing subheadings merit equal attention, the instant garment is properly classified under 6204.39.80, because this subheading occurs last in numerical order.

In DD 871527, Customs further classified the instant garment at the statistical ten-digit level under 6204.39.8060, which provides for women's suit-type jackets, other, other, other. However, this classification failed to take into account Section XI, Statistical Note 2(c), which states that:

2. For the purposes of the Tariff Schedule:

(c) The term "subject to man-made fiber restraints" means articles not provided for in (a) or (b) above and the man-made fiber component, or the man-made fibers and any cotton, wool or fine animal hair in the aggregate, equals or exceeds 50 percent by weight of all the component fibers thereof.
(Emphasis added).

Rayon, which is a man-made fiber, comprises 50 percent of the instant garment. Hence, it is subject to man-made fiber restraints.

Subheading 6204.39.8030 covers women's suit-type jackets, other, other, subject to man-made fiber restraints. It follows that Subheading 6204.39.8030 is the proper classification for the instant garment.

HOLDING:

The subject merchandise is classifiable under subheading 6204.39.8030, HTSUSA, which provides for women's suit-type jackets, of other textile materials, other, other, subject to man-made fiber restraints. The applicable rate of duty is 6.7 percent ad valorem. The textile quota category is 635.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying DD 871527 to reflect the above classification effective with the date of this letter. However, if after your review you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of this letter.

This notice to you should be considered a modification of DD 871527 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to DD 871527 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your client's merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, DD 871527 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Sincerely,

John Durant, Director

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