NY NY110 - The tariff classification of women's suits with decorative scarves from the Philippines, Thailand and China - United States International Trade Commision Rulings

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NY A81770

May 3, 1996

CLA-2-62:RR:NC:WA 360 A81770

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.13.2010; 6204.19.2000

Mr. Allan H. Kamnitz

Sharretts, Paley, Carter & Blauvelt, P.C.

67 Broad Street

New York, NY 10004

RE: The tariff classification of women's suits with decorative scarves from the Philippines, Thailand and China

Dear Mr. Kamnitz:

In your letter dated April 3, 1996, you requested a classification ruling on behalf of Sassco Fashions. The samples submitted with your request will be returned to you under separate cover.

Four groupings of womens woven garments were submitted with your request, styles 2888, 2215, 4504 and G950. Each style consists of a fully lined jacket constructed from at least four panels sewn together lengthwise and a skirt made from identical fabric. In addition, each designated style has a coordinated scarf which will be sold at retail with the garments. At issue is not the specific classification of the garments themselves, but the classification of the garments with a decorative accessory article, namely, a scarf, as composite goods or goods put up in sets for retail sale.

Style 2888 consists of a jacket and skirt of 100% polyester woven fabric and a 100% polyester woven scarf. These garments will be made in the Philippines. The jacket is fully lined and has long sleeves without cuffs, a cardigan-like collar treatment, two besom pockets at the waist and a full front opening secured by four visible buttons. The straight skirt has a same fabric waistband, a partial zippered opening in the rear with a button at the waistband, two side-seam pockets and a vent located on the center, rear of the garment at the bottom. In addition, the jacket has a loop in the back of the neck through which a color coordinated 14.5 x 52 inch polyester print scarf is threaded.

Style 2215 consists of a jacket and skirt made from 50% polyester and 50% acetate woven fabric with a 100% silk scarf. All three items are made in Thailand. The jacket has short sleeves, a high rounded neck, two besom pockets at the waist and a full front opening secured by nine fabric covered buttons with fabric loops which act as button holes. The skirt has a same fabric waistband, a partial zippered opening in the rear with a button at the waistband, two side seam pockets and a vent located at the rear, center of the garment at the bottom. The jacket has a loop in the back of the neck through which a color coordinated 14 x 52 inch print scarf is threaded.

Style 4504 consists of a jacket and skirt made from a 50% polyester and 50% acetate woven fabric with a 100% polyester woven scarf. All three items will be made in the Philippines.

The jacket has long sleeves without cuffs, a shawl collar, two besom pockets at the waist and a full front opening secured by four visible buttons and one hidden one. The skirt has a same fabric waistband, a partial zippered opening in the rear with a button at the waistband, two side seam pockets and a vent located at the center, rear of the garment at the bottom. The suit will be sold with a color coordinated 17 x 62 inch printed scarf.

Style G950 consists of a jacket and skirt made from 70% rayon and 30% polyester woven fabric with a 100% polyester woven scarf. All three items will be made in China. The jacket has
has long sleeves without cuffs, a shawl collar, two besom pockets at the waist and has a full double-breasted opening secured by three visible buttons and one hidden button. The skirt has a same fabric waistband, a partial zippered opening in the rear with a button at the waistband, two side seam pockets and a vent located at the center, rear of the garment at the bottom. A

14 x 62 inch scarf in colors which complement and contrast with the color of the suit will be sold with the suit.

You have indicated that the fabric for styles 2215 and 4505 is a blend of 50% polyester/50% acetate. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification and the textile category designation of the subject garment.

Note 3, Chapter 62, defines the term suit for purposes of headings 6203 and 6204. The jackets and skirts at issue fit the definition of a suit as provided for in Note 3. The jackets consist of four or more panels and the jackets and skirts are made up of identical fabric, i.e., they are of the same fabric construction, style, color and composition.

You question whether separate quota/visa requirements exist for the scarf. In order to make such a decision, we must determine if the individual suit and scarf combination is a composite good or goods put up in sets for retail sale.

It must be noted that while the individual suit and scarf of each style is constructed of 100 percent man-made fibers, with the exception of style 2215 which has a 100 percent silk scarf, the fabric of each suit is constructed from a complex (crepe) weave which gives the garments a textured appearance while the fabric of the scarf is sheer and is a plain weave. The suits and the scarves submitted are not of identical coloring or matching in any other sense; however, they are complementary.

The suits and scarves are separable components. Therefore, to be considered composite goods, they must be (1) adapted one to the other, (2) be mutually complementary, and (3) form a whole which would not normally be offered for sale in separate parts. The individual suit and scarf are designed to be worn together and are mutually complementary; however, this is generally also true for garments and accessories which are sets. The scarves and suits are not specially adapted one to the other and items such as these are normally offered for sale in separate parts. The scarves such as those submitted with the suits are truly scarves with a separate commercial identity and are easily susceptible to wear with other garments. Therefore, the suits and scarves more properly fall within the definition of sets, i.e., at least two articles classifiable in different headings (6204 - suit and 6214 - scarf), put up together to meet a particular need (to clothe; adornment), and imported in a condition for sale directly to the consumer.

As a set, these styles are classifiable by that componnent which gives the set its essential character. As the scarf is an accessory to the suit, it is the suit which determines the essential character of the set.

The applicable subheading for the style 2888 consisting of the suit and scarf 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 37.3 cents/kg + 27.3 percent ad valorem. The applicable subheading for the styles 2215, 4505 and G950 consisting of the suit and scarf will be 6204.19.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits...: of artificial fibers: other: women's. The duty rate will be 37.1 cents/kg + 27.2 percent ad valorem. For entry purposes, the scarf for styles 2888, 4504 and G950 are classifiable under subheading 6214.30.0000, HTS, which provides for shawls, scarves, mufflers, mantillas, veils and the like: of synthetic fibers. For style 2215, the scarf is classifiable under subheading 6214.10.1000, HTS, which provides for scarves: of silk.

As a set, the suits fall within textile category designation 644 and the scarves for styles 2888, 4505 and G950 fall within textile category 659. Based upon international textile trade agreements products of China, the Philippines and Thailand are subject to a visa requirement and quota restraints. Currently, silk scarves are not subject to visa requirements or 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,

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