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HQ 954140

January 6, 1994

CLA-2 CO:R:C:T 954140 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.33.5010; 6204.53.3010; 6204.13.2010 6204.51.0010; 6204.31.2010

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

RE: Classification of women's suits; suit-type jackets; skirts; Heading 6204; Note 3(a) to Chapter 62, HTSUSA; Reconsideration of DD 880616 of December 22, 1992

Dear Ms. Weinberg:

This is in response to your inquiry of May 5, 1993, requesting a ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), concerning the classification of various women's garments. Styles 9244, 1259, 5241, 9193, and 0463 were submitted for examination. The garments will be primarily manufactured in Hong Kong, but also may be made in Taiwan, Thailand, China or the Philippines. They will be entered through the port of New York.

FACTS:

Style 9244, which was one of the subjects of DD 880616, consists of a women's woven jacket and skirt which are constructed of matching 65 percent polyester and 35 percent rayon fabric. Both garments contain a polyester lining. The double- breasted jacket has eight panels, decorative buttons, and a shawl collar trimmed with "corday". The importer describes "corday" as a cord wrapped with thread, which resembles several rows of same color piping.

Style 1259 consists of a women's woven jacket and skirt which are constructed of matching 65 percent polyester and 35 percent rayon fabric. Both garments contain a polyester lining. The double-breasted jacket has eight panels and a crest embroidered on the breast pocket in thread that matches the fabric used to manufacture both the jacket and the skirt. Style 5241 consists of a women's woven double-breasted jacket and skirt. The garments are made of identical 100 percent wool crepe material. Both garments contain a polyester lining. The breast pocket on the jacket is embroidered with contrasting gold thread.

Style 9193 consists of a women's woven double-breasted jacket and skirt. The garments are constructed of 65 percent polyester and 35 percent rayon fabric and a polyester lining. The jacket contains two rows of contrasting braid on the collar and a single row of braid on the bottom of each sleeve.

Style 0463 is comprised of a short sleeve jacket and matching skirt constructed of 65 percent polyester and 35 percent rayon fabric. The jacket contains a modified shawl collar and decorative gold buttons. The collar and the end of the sleeves have cut out designs which are embroidered with the same color thread. Both garments are lined with polyester fabric.

ISSUE:

Whether the jackets and skirts are classifiable as suits, or separately classifiable due to the additional embellishments on the jackets?

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.

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 Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The EN to Heading 6204, HTSUSA, state that the provisions of the EN to Heading 6104 apply, mutatis mutandis, to the articles of Heading 6204. The EN to Heading 6104, HTSUSA, state, in relevant 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).

The General Explanatory Notes to Chapter 62, HTSUSA, maintain the following:

The classification of goods in this Chapter is not affected by the presence of parts or accessories of, for example, knitted or crocheted fabrics, furskin, feather, leather, plastics or metal. Where, however, the presence of such materials constitutes more than mere trimming the articles are classified in accordance with the relative Chapter Notes..., or failing that, according to the General Interpretative Rules.

Style 1259, which is comprised of a skirt and a jacket containing an embroidered crest in the same color thread as the jacket, is classifiable as a suit under Heading 6204, HTSUSA. In Headquarters Ruling Letter (HRL) 087032, dated July 25, 1990, Customs determined that the trousers and jacket therein, which contained matching colored embroidery on the breast pocket was not a bar to classification of otherwise matching components. The rationale of HRL 087032 was based on a prior ruling, HRL 084849, dated February 23, 1990, where Customs concluded that a jacket and skirt were classifiable as a suit, despite the presence of matching 1/8 inch wide piping on the jacket which was not present on the skirt.

Style 9193, which is comprised of a skirt and jacket containing contrasting braid on the collar and sleeves is not classifiable as a suit under Heading 6204, HTSUSA. Customs confronted the issue of a contrasting colored border present on a jacket, but not present on an otherwise identical pair of trousers in HRL 089422, dated September 17, 1991. Customs stated, in relevant part:

[T]he components of the suit are not of the same color. The trousers are green; the jacket is green and black. The legal note in Chapter 62 regarding suits specifically requires that all components must be inter alia, of the same color. The black border on the jacket is not repeated anywhere on the trousers. Therefore, the components fail to meet the requirements for classification as a suit.

In your submission, you assert that HRL 089422 was erroneously decided and that the goods therein are classifiable as a suit. This statement is based on the fact that you consider the different color border as mere trimming which, in accordance with the General EN to Chapter 62, HTSUSA, should not affect the tariff classification of the garments at issue. It is important to note however that the EN are not legally binding, and when in conflict with the legally binding Chapter Notes, the Chapter Notes supersede the EN.

Style 5241 consists of a skirt and jacket which contains contrasting colored embroidery on the breast pocket. A skirt and a jacket which has contrasting embroidery not present on the skirt can not be classifiable as a suit in accordance with Note 3(a) to Chapter 62, HTSUSA, since each component is not of the same color.

Style 0463 consists of a skirt and jacket which contains a scalloped shawl collar embroidered with the same color thread. The sleeves of the jacket also feature the identical scalloped pattern of the collar. The scalloped pattern is not repeated anywhere on the skirt. Therefore, the garments in question, which are not of the same style, are not classifiable as a suit. This analysis is consistent with HRL 083591, dated March 28, 1989, where Customs determined that the garments therein, a skirt and a jacket which included a velvet insert and flap could not be classifiable as a suit since the skirt did not have any velvet present on it. Customs further explained that the velvet insert formed an integral part of the jacket, the collar; and therefore, could not be ignored or treated as mere trimming and disregarded for classification purposes.

Style 9244 which is made up of a skirt and jacket that contains a shawl collar trimmed with "corday". This corday is not repeated on the matching skirt. Therefore, the two garments of Style 9244 do not have an identical construction and composition in accordance with Note 3(a) of Chapter 62, HTSUSA. Thus, the garments are not classifiable as a suit under Heading 6204, HTSUSA.
HOLDING:

Based on the foregoing, the jacket and skirt of Style 1259 are classifiable as a women's suit in subheading 6204.13.2010, HTSUSA. The applicable rate of duty is 37.5 cents per kilogram plus 27.5 percent ad valorem. The textile restraint category is 644. The jackets of Styles 9244, 9193, and 0463 are classifiable in subheading 6204.33.5010, HTSUSA, which provides for women's suit-type jackets and blazers of synthetic fibers. The applicable rate of duty is 29 percent ad valorem and the textile restraint category is 635. The skirts of Styles 9244, 9193, and 0463 are classifiable in subheading 6204.53.3010, HTSUSA, which provides for women's other skirts of synthetic fibers. The applicable rate of duty is 17 percent ad valorem and the textile restraint category is 642. The skirt of Style 5241 is classifiable under subheading 6204.51.0010, HTSUSA, which provides for women's skirts of wool. The applicable rate of duty is 17 percent ad valorem and the textile restraint category is 442. The jacket of Style 5241 is classifiable under subheading 6204.31.2010, HTSUSA, which provides for 46.3 cents per kilogram plus 21 percent ad valorem. The textile restraint category is 435.

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 a result of the 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 is

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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.: 6204.31.20 - Women's or girls' suit-type jackets and blazers, of wool or fine animal hair, not knitted or crocheted, under 30% by weight of silk
• Tariff No.: 6204.33.50 - Women's or girls' suit-type jackets and blazers, not knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6204.51.00 - Women's or girls' skirts and divided skirts, not knitted or crocheted, of wool or fine animal hair
• Tariff No.: 6204.53.30 - Women's or girls' skirts and divided skirts, not knitted or crocheted, of synthetic fibers, nesoi