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NY C85049




March 24, 1998

CLA-2-62:RR:NC:TA:360 C85049

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.23.0030, 6204.23.0035; 6204.33.5010; 6204.53.3010

Mr. William F. Sullivan
MSAS Customs Logistics, Inc.
248-06 Rockaway Boulevard
Jamaica, NY 11422

RE: The tariff classification of a woman's jacket and skirt from Hong Kong

Dear Mr. Sullivan:

In your letter dated February 26, 1998, you requested a classification ruling on behalf of Newport News, Inc. The sample submitted with your request will be returned to you under separate cover.

Style F98-61-035 consists of a suit-type jacket and matching skirt manufactured from a 60 percent polyester and 40 percent rayon crepe woven outer shell fabric and a 100 percent woven nylon lining. The jacket is made up of three panels sewn together lengthwise. There is a seam around the waistline below which are additional sections of fabric which form a peplum-like bottom. The jacket features long sleeves, a collar, lapels, two simulated pockets with button flaps and a full front opening secured by three self-covered buttons. The collar and lapels are embellished with a pile animal print fabric. The skirt features a back button and zipper closure, and a rear vent. The pile fabric found on the jacket is repeated on the skirt. You have stated that the jacket and skirt are imported, marketed, and sold as a single unit.

Note 3(a) to Chapter 62, HTS, sets forth the requirements for suits. The note requires that the jacket component of a suit consist of four or more panels, exclusive of sleeves. The Explanatory Note for suits (heading 6103 which applies mutatis mutandis to the articles of heading 6204) further specifies that the outer shell of the jacket (exclusive of sleeves, and facings or collar, if any) consist of at least four panels(two in the front and two at the back) and sewn together lengthwise.

Although the jacket and skirt meet the other requirements for classification as a suit, the jacket consists of two front panels and one back panel. The jacket and skirt components of style F98-61-035, therefore do not constitute a suit.

Although the jacket and skirt are not classifiable as a suit under the HTS, they are classifiable as an ensemble as stated in Note 3(b) to Chapter 62. The jacket and skirt are of the same fabric construction, style, color and composition. They are also of corresponding size. The jacket is the garment designed to cover the upper part of the body and the skirt is the garment designed to cover the lower part. Since the jacket and skirt are imported, marketed, and sold together, they meet the criteria of being put up for retail sale.

The applicable subheading for the jacket will be 6204.23.0030, Harmonized Tariff Schedule of the United States (HTS),which provides for women's ensembles, of synthetic fibers: other: jackets and blazers described in heading 6204. The rate of duty will be 28.3 percent ad valorem. This is the rate which would apply if each garment were entered separately and the jacket classified in subheading 6204.33.5010, HTS.

The applicable subheading for the skirt will be 6204.23.0035, Harmonized Tariff Schedule of the United States, HTS, which provides for women's ensembles, of synthetic fibers: other: skirts and divided skirts. The duty rate will be 16.6 percent ad valorem. This is the rate which would apply if each garment were entered separately and the skirt classified in subheading 6204.53.3010, HTS.

The jacket falls within textile category designation 635 and the skirt falls within textile category designation 642. Based upon international textile trade agreements products of Hong Kong are subject to a visa requirement and quota restraints.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at (212) 466-5866.

Sincerely,

Robert B. Swierupski
Director,

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