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HQ 954149


January 5, 1994

CLA-2 CO:R:C:T 954149 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.33.5010; 6204.39.3010

Ms. 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 ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), concerning the classification of various women's garments. Styles 6134, 5382, 3533, 1014, and 0948 were submitted for examination. The garments will primarily be manufactured in Hong Kong, but also may be produced in Taiwan, Thailand, China or the Philippines. They will be entered through the port of New York.

FACTS:

Each of the styles at issue is comprised of a women's jacket and skirt. You request that Customs only issue a ruling with regard to the jackets. The jacket of Style 6134 is composed of 65 percent polyester/35 percent rayon fabric. The jacket is manufactured from six vertical panels, contains long sleeves, a full lining, a full frontal opening with a scalloped edge and jewel neck, and three large fashion buttons.

The jacket of Style 5382 is short sleeved, two-tone in color, and produced from six vertical panels. It is made of 65 percent polyester and 35 percent rayon fabric, contains a full lining, and a full front opening with a scalloped edge.

The jacket of Style 3533 has short sleeves, is constructed from 65 percent polyester and 35 percent rayon fabric, is made from eight panels, has a full front opening, a full lining, a breast pocket, and a placket covering four buttons.

The jacket component of Style 1014 contains long sleeves, is manufactured from 100 percent rayon fabric, is made from six panels, has a full frontal opening, a full lining, fully fused front panels, one visible button with a reinforced buttonhole with a keyhole, and a placket that hides four smaller buttons.

The jacket of Style 0948 is a short sleeve double-breasted jacket with a button-on dickey manufactured from 100 percent rayon fabric. The jacket is created from six panels, has a v- neck front opening, one breast pocket, reinforced buttonholes with keyholes, pockets below the waist, and a full lining. The dickey is attached with three buttons and is removable from the jacket.

ISSUE:

Whether the jackets at issue are classifiable as suit-type jackets under Heading 6204, 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.

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 6204, HTSUSA, maintain that the notes for heading 6104 apply, mutatis mutandis, to the articles of heading 6204. The EN to Heading 6104, HTSUSA, provided, 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, 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 6134, 5382, and 3533, are classifiable under subheading 6204.33.5010, HTSUSA, which provides for women's suit-type jackets, of synthetic fibers. Styles 1014 and 0948 are 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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