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NY C87090





May 22, 1998

CLA-2-62:RR:NC:TA:360 C87090

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.13.2010; 6204.33.5010; 6204.63.3510

Evergreen Tree International, Inc.
350 Fifth Avenue
Suite 4611
New York, NY 10118

RE: The tariff classification of women's wearing apparel from China

Dear Sir/Madam:

In your letter dated April 21, 1998, you requested a classification ruling.

Four samples, each consisting of a women's jacket and a pair of trousers, designated as styles 4G09827,4G09828, 4G09829 and 4G09830, were submitted with your request. All of the submitted samples are constructed from 75 percent polyester and 25 percent rayon woven fabric.

The jacket of style 4G09827 is fully lined and consists of four or more panels sewn together lengthwise. The garment features long sleeves without cuffs, a shawl collar, shoulder pads, two besom pockets at the waist, a double-breasted, full front opening secured by two velvet covered buttons and self-fabric trim on the rear of the garment. The jacket is embellished by a contrasting colored velvet trimmed collar. The ankle length trousers feature a partially elasticized waist and side pockets. The pants are embellished with contrasting colored velvet on the waistband.

The jacket and trousers of style 4G09828 are identical to the above except that the entire jacket collar is covered with the contrasting colored velvet fabric.

The jacket of style 4G09829 consists of three panels sewn together lengthwise. The rear panel has darts below a partial belt which provide a peplum effect. The front panels have horizontal inserts and flaps that simulate pockets. The jacket features long sleeves without cuffs, a collar, shoulder pads and a full front opening secured by five velvet covered buttons. The garment is embellished by velvet fabric on the collar, flaps and rear belt. The ankle length trouserss feature a partially elasticized waist and a back zipper closure. The trousers are embellished with velvet on the waistband.

The jacket of style 4G09830 is assembled from four or more panels sewn together lengthwise and features long sleeves without cuffs, a collar and lapels, simulated pocket flaps, shoulder pads, and a full front opening secured by three velvet covered buttons. The jacket collar and flaps are trimmed with the velvet fabric. The ankle length trousers feature a partially elasticized waist and a rear zipper closure. The trousers are embellished with velvet on the waistband.

Note 3(a) to Chapter 62, HTS, sets forth the requirements for classification as suits. In addition to the components being of the same fabric color, composition and construction, the jacket must be constructed from four or more panels sewn together lengthwise. The jacket of style 4G09829 consists of only three panels. The garments constituting style 4G09829 are therefore precluded from classification as a suit. The remaining three styles meet all of the requirements of note 3(a) and are classifiable as a suit.

The applicable subheading for styles 4G09827, 4G09828 and 4G09830 will be 6204.13.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, of synthetic fibers: other: women's. The duty rate will be 36.6 cents/kg + 26.9 percent ad valorem.

The applicable subheading for the jacket of style 4G09829 will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, 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 trousers of style 4G09829 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.

Styles 4G09827, 4G09828 and 4G09830 fall within textile category designation 644; the jacket of style 4G09829 falls within textile category designation 635 and the trousers of style 4G09829 falls within textile category designation 648. Based upon international textile trade agreements products of China 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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