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NY C86349




April 21, 1998

CLA-2-62:RR:NC:TA:360 C86349

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.13.2010; 6204.63.3510

Ms. Rebecca Cheung
Ann Taylor Global Sourcing, Inc.
142 West 57th Street
New York, NY 10019

RE: The tariff classification of women's suits from Hong Kong

Dear Ms. Cheung:

In your letter dated April 2, 1998, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover.

Style SU2741 consists of two garments, a jacket and a matching skirt, that are constructed from 100 percent polyester woven fabric. Both garments are tailored and are fully lined. The jacket is assembled from four or more panels and features long sleeves without cuffs, a pointed collar, a full front opening secured by four buttons and two pockets below the waist. The pants feature a waistband with a side button and zipper closure.

Style SU5899 consists of three garments a jacket, skirt and pants that are constructed from 100 percent polyester woven fabric. The matching garments are tailored and are fully lined. The jacket is assembled from four or more panels and features long sleeves without cuffs, a collar and lapels, a breast pocket, and a full front opening with a button closure concealed by a placket. The skirt has a waistband with a rear button and zipper closure, and a rear center vent. The pants are identical in styling to the pants of style SU2741.

Note 3(a) to Chapter 62, HTS, sets forth the requirements for classification of garments as suits. The term suit refers to a set of garments consisting of two or three pieces: a jacket and one garment designed to cover the lower part of the body. The third piece is a tailored waistcoat or vest. In addition, the components must be made up of identical fabric, of the same fabric construction, color, composition; they must also be of the same style and of corresponding or compatible size.

The components of style SU2741 qualify as a suit. While there are three components to style SU5899, the third piece is not a vest but another lower body garment. The note further states that when several separate components designed to cover the lower part of the body are presented together, in this case a skirt and a pair of pants, the constituent lower part of a women's suit will be the skirt with the other garment considered separately. Accordingly, the jacket and skirt of style SU5899 qualify for classification as a suit and the pants will be classified separately.

The applicable subheading for style SU2741 and for the jacket and skirt components of style SU5899 will be 6204.13.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, of synthetic fibers. The duty rate will be 36.6 cents/kg plus 26.9 percent ad valorem.

The applicable subheading for the pant component of SU5899 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' trousers, of synthetic fibers. The duty rate will be 29.7 percent ad valorem.

Style SU2741 and the jacket and skirt component of style SU5899 fall within textile category designation 644; the pants fall within category 648. 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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