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HQ 954137


November 5, 1993

CLA-2 CO:R:C:T 954137 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.33.5010

Diane L. Weinberg, Esq.
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, NY 10022-1106

RE: Classification of women's upper body garments; jackets vs. blouses; suit-type jackets; Heading 6204

Dear Ms. Weinberg:

This is in response to your inquiry of May 6, 1993, requesting a tariff classification ruling with regard to women's upper body garments under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The garments will be primarily manufactured in Hong Kong, but also may be made in Thailand, Taiwan, China or the Philippines. The garments will be entered through the port of New York. Samples were submitted for examination. Only the jacket components are at issue.

FACTS:

Style 7358 consists of a women's skirt and jacket. Both garments are constructed of identical 65 percent polyester and 35 percent rayon. The jacket contains six panels, an asymmetrical lapel with a single button closure, long sleeves, full lining, shoulder pads, and a full frontal opening with three large buttons.

Style 0468 consists of a women's skirt and jacket. Both garments are constructed of identical 65 percent polyester and 35 percent rayon fabric. The jacket is formed from six panels, contains a full lining, a full frontal opening with a three button means of closure, shoulder pads, and pockets below the waist.

Style 7009 consists of a short sleeve women's double breasted jacket and skirt. Both pieces are made of 50 percent polyester and 50 percent rayon material. The jacket has eight panels, a breast pocket, shoulder pads, a shawl collar which
features a single button, and full front opening with two buttons for closure.

Style 3075, a short sleeve women's jacket and skirt is manufactured from 65 percent polyester and 35 percent rayon material. The jacket which is constructed from six panels, features a slit jewel neck, shoulder pads, a full frontal opening secured by four buttons, a breast pocket, and pockets below the waist.

ISSUE:

Whether the jackets at issue are classifiable as women's suit-type jackets under Heading 6204, HTSUSA, or as women's blouses under Heading 6206, HTSUSA.

LAW AND ANALYSIS:

Classification of goods 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. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order.

You submitted a detailed analysis as well as voluminous supporting documentation to substantiate your claim that the articles in question are classifiable as suit-type jackets under Heading 6204, HTSUSA. In prior rulings where there was a question as to whether an upper body garment was classifiable as a jacket or a blouse, Customs looked to The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88. We must emphasize that Customs only refers to these guidelines after initially examining a garment in its totality and ascertaining that there still remains a question as to its proper tariff classification. It is at this point that Customs looks to the guidelines and its enumerated features for guidance in classifying a garment.

Note 3 to Chapter 62, HTSUSA, states, in relevant part, that the jacket component of a suit consists of four or more panels, is designed to cover the upper part of the body, possibly with a tailored waistcoat in addition. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the nomenclature at the international level. The EN to Heading 6104, HTSUSA, maintain that the notes for heading 6104 apply, mutatis mutandis, to the articles of heading 6204. The EN for Heading 6104, HTSUSA, provide, in pertinent part, with regard to the jacket portion of a suit that it does not extend below the mid- thigh area and is not for wear over another coat, jacket or blazer.
In your submission, you contend that Customs has taken the position that a jacket must be worn over a blouse or another top to be properly classifiable as a suit-type jacket under Heading 6204, HTSUSA. However, in Headquarters Ruling Letter 088476, dated May 10, 1991, Customs explained that the garment therein was of a weight which enabled it to be worn both with or without a blouse underneath, and even when worn without a blouse, it retained the appearance of a jacket. Therefore, it was classifiable as a suit-type jacket. Also, in HRL 953237, dated February 2, 1993, a recent ruling, Customs concluded that classification as a jacket does not require the garment be designed so that it cannot be worn unless worn with a blouse. It does require that when worn alone, the garment retain the appearance of a jacket.

In this instance, the jackets at issue have the appearance of suit-type jackets provided for under Note 3 to Chapter 62, HTSUSA, and the applicable EN. The jackets contain more than four panels, are designed to cover the upper body, are tailored, and have the over-all appearance of suit jackets. Moreover, if the jackets at issue are worn alone, they retain the appearance of a jacket. Thus, the jackets in question are classifiable under Heading 6204, HTSUSA, as suit-type jackets.

HOLDING:

Based on the foregoing, the jackets of Styles 7358, 0468, and 3075 are classifiable under subheading 6204.33.5010, HTSUSA, which provides for women's suit-type jackets, of synthetic fibers. Style 7009 is classifiable under subheading 6204.39.3010, HTSUSA, which provides for women's suit-type jackets, of artificial fibers. The applicable rate of duty is 29 percent ad valorem and the textile restraint category is 635.

The designated textile and apparel category 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.

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

Sincerely,

John Durant, Director
Commercial Rulings Division

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