United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C86947 - NY C87037 > NY C87026

Previous Ruling Next Ruling
NY C87026




May 12, 1998

CLA-2-62:RR:NC:TA:360 C87026

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.33.5010; 6204.53.3010; 6204.63.3510; 6211.43.0078

Ms. Kathleen Smith-Ramirez
Scarlett
1400 Broadway
New York, NY 10018

RE: The tariff classification of women's woven wearing apparel from Sri Lanka or the United Arab Emirates

Dear Ms. Smith-Ramirez:

In your letter dated April 17, 1998, you requested a classification ruling. The samples submitted with your request will be returned under separate cover.

The submitted styles, 45220 and 45320, consist of women's two piece garment groupings of identical woven fabric composed of 97 percent polyester and 3 percent spandex by weight.

Style 45220 consists of a jacket and a pair of pants. The jacket consists of at least four panels sewn together lengthwise and features long sleeves, shoulder pads and a full front, zippered opening. The front panels of the jacket are embellished with metal decorations. The pants feature a partially elasticized waistband, a back zipper closure and long, straight hemmed legs. Although the garments are identical in fabric construction, style, color and composition, the jacket has a zipper closure which excludes it from classification in heading 6204, HTS. Accordingly, the garments are excluded from classification as a suit and each piece is separately classifiable under its own heading.

Style 45320 consists of a jacket and skirt. The jacket consists of at least four panels sewn together lengthwise and features long sleeves, shoulder pads, a collar, lapels and a full front opening secured by three buttons. The jacket has two lower simulated pockets with metal decorations. The skirt features a rear zipper closure and a center vent at the bottom. It is not embellished with the metal decorations. Although the jacket and skirt of style 45320 are of the same fabric construction, they are of different composition and color. The skirt is maroon and textile while the jacket is maroon and gold and of different composition, namely textile and metal. Chapter 62 Note 3 (a) and (b) sets forth the requirements for classification as a suit or ensemble, namely that the components be of the same fabric construction, style, color and composition. By virtue of the gold embellishment on the jacket, the jacket and skirt do not meet the requirements of the note and are separately classifiable under their own subheadings in heading 6204, HTS.

The applicable subheading for the jacket of style 45220 will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of man-made fibers: jackets and jacket-type garments excluded from heading 6202. The duty rate will be 16.6 percent ad valorem.

The applicable subheading for the pants of style 45220 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: trousers and breeches: women's. The duty rate will be 29.7 percent ad valorem.

The applicable subheading for the jacket of style 45320 will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suit-type jackets, blazers... of synthetic fibers: other: women's. The duty rate will be 28.3 percent ad valorem.

The applicable subheading for the skirt of style 45320 will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' skirts... of synthetic fibers: other: women's. The duty rate will be 16.6 percent ad valorem.

The jacket of styles 45220 and 45320 fall within textile category designation 635, the pants of style 45220 fall within textile category designation 648 and the skirt of style 45320 falls within textile category 642. Based upon international textile trade agreements products of Sri Lanka and the United Arab Emirates 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,

Previous Ruling Next Ruling

See also: