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HQ 083591




March 28, 1989

CLA-2 CO:R:C:G 083591 CMR 835471

CATEGORY: CLASSIFICATION

TARIFF NO: 6204.33.5010; 6204.53.3010

Ms. Barbara Rocco
E H Woods Fashions Inc.
1400 Broadway
New York, New York 10018

RE: Classification of a women's jacket and skirt

Dear Ms. Rocco:

This ruling is in response to your letter of January 6, 1989, requesting the classification of a women's jacket and skirt.

FACTS:

The submitted sample, style S/1872, consists of a women's jacket and skirt manufactured from a woven outer shell of 65 percent polyester, 30 percent wool, and 5 percent other fibers; a woven lining assumably of man-made fibers; and a velvet insert at the neckline of 69 percent acetate, 16 percent nylon, and 15 percent rayon. The jacket features a full front opening secured by five buttons, four front panels joined to four rear panels by side seams, long sleeves with three plastic buttons at the bottom edge, a belt segment at the rear, and a round neckline without a collar. The velvet insert, approximately two inches wide, creates the neckline, and a velvet flap buttons over the collar button hiding it from view. The straight skirt features a partial rear opening secured by a zipper and plastic button, a partially elasticized waist, two side seam pockets, and a bottom rear vent approximately nine inches in length.

The jacket and skirt are being manufactured in the People's Republic of China.

ISSUE:

Does the presence of the velvet insert and flap on the jacket preclude classification of the jacket and skirt as a women's suit under heading 6204, Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? -2-

LAW AND ANALYSIS:

Classification of products 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, and provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]."

Note 3(a) to Section XI, Chapter 62, 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 Note to heading 6204, which constitutes the official interpretation of the HTSUSA at the international level, states that the provisions of the Explanatory Note to heading 6104 apply, mutatis mutandis, to the articles of heading 6204. With regard to the jacket component of a suit, Explanatory Note (A) to heading 6104 states in pertinent 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). * * *

Inasmuch as the velvet insert and flap on the jacket have no counterpart on the skirt, the jacket and skirt fabrics cannot be considered identical in construction, style, color and composition. The presence of the velvet insert and flap on the jacket cannot be ignored or treated as mere trimming and thus disregarded for classification purposes. The velvet insert forms an integral part of the jacket, the collar. -3-

The jacket meets the panel requirements set forth in Explanatory Note (A) to heading 6104, and is therefore considered a suit-type jacket under the HTSUSA.

HOLDING:

The jacket and skirt of style S/1872 do not constitute a suit within the meaning of the HTSUSA. They fail to meet the Section XI Note requirement that all the components must be of the same fabric construction, style, color and composition.

The jacket is classifiable under subheading 6204.33.5010, HTSUSA, which provides for women's suit-type jackets of synthetic fibers. It presently falls under textile category 635, and if manufactured in the People's Republic of China, is dutiable at 29 percent ad valorem.

The skirt is classifiable under subheading 6204.53.3010, HTSUSA, which provides for women's skirts of synthetic fibers. It presently falls under textile category 642, and if manufactured in the People's Republic of China, is dutiable at 17 percent ad valorem.

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

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