NY NY126 - The tariff classification of women's jackets and skirts and a suit with decorative handkerchiefs from the Philippines and China - United States International Trade Commision Rulings

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NY A82129

May 1, 1996

CLA-2-62:RR:NC:WA 360 A82129

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.39.3010; 6204.59.3010; 6204.13.2010; 6204.63.3540

Mr. Allan H. Kamnitz

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

67 Broad Street

New York, NY 10004

RE: The tariff classification of women's jackets and skirts and a suit with decorative handkerchiefs from the Philippines and China

Dear Mr. Kamnitz:

In your letter dated March 29, 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.

Two styles of women's garments, style 2109, a jacket and skirt, and style 4303, a three piece suit were submitted with your request. At issue is not the specific classification of the garments themselves, but the classification of the garments with decorative accessory articles, namely, handkerchiefs, as composite goods.

Style 2109 consists of a color coordinated jacket and skirt constructed from 100% rayon woven fabric and a 100% polyester woven handkerchief. The plaid jacket is constructed from five panels joined together lengthwise. It is fully lined and has long sleeves with two side buttons, a cardigan-style collar treatment and a breast pocket located on the left side. The jacket has a full front, double-breasted opening secured by three visible buttons and one hidden. The solid colored, straight skirt is fully lined and is in one of the colors found in the plaid jacket. There is a partial zippered opening in the rear with a button on the waistband, two side-seam pockets and a vented bottom.

The jacket has a ten-inch square handkerchief, in the same color as the skirt and one of the colors of the plaid jacket, in the breast pocket protruding slightly to form a decorative effect. It is not sewn into the pocket.

Style 4303 consists of a jacket, skirt and pants made from 65% polyester and 35% rayon woven fabric and a 100% polyester woven handkerchief. The jacket is constructed from five panels sewn together lengthwise. It is fully lined and has long sleeves without cuffs, a lapel-less collar treatment, a breast pocket and two flapped pockets at the waist. The jacket has a full front, double breasted opening secured by two visible buttons and one hidden. The straight skirt is fully lined and there is a partial zippered opening in the rear with a button on the waistband, two side-seam pockets and a vented bottom. The trousers are fully lined. there is a partial zippered opening in the front with a button on the waistband and two front pockets.

The jacket, skirt and trousers are of the same fabric construction, style, color and composition. The jacket has a twelve inch round handkerchief in the same color as the garments pinned, with a safety pin, in the breast-pocket and protruding slightly for a decorative effect.

Note 3, Chapter 62, defines the term suit for purposes of headings 6203 and 6204. The jacket and skirt of style 2109 do not qualify as a suit because the jacket and skirt are not of identical color: the jacket is plaid and skirt is solid colored. The jacket and skirt of style 4303 fit the definition of a suit as provided for in Note 3. The jacket consists of four or more panels (in this case, six panels) and the jacket and skirt are made up of identical fabric, i.e., they are of the same fabric construction, style, color and composition.

Note 3 further instructs that if several components are included which cover the lower part of the body, as in this instance a skirt and a pair of trousers, the constitutent lower part shall be the skirt. The other garment, the trousers, will be classified separately.

In several rulings, Customs has classified a handkerchief pinned in the breast pocket of a suit jacket as a composite article classified with the garment because the handkerchief serves as a decorative accessory to the jacket. In this case, we have two components [i.e., the suit (or suit jacket) and handkerchief] classifiable in different headings. Although they are separable components, they are adapted to each other, are mutually complementary, and form a whole which would not normally be sold in separate parts.

While handkerchiefs are certainly available for sale by themselves, it is clear from the finishing of the edges and the size of the handkerchiefs in this case that they are not of the kind normally offered for sale separately. Therefore,the suit and handkerchief, as well as the jacket and handkerchief, are classifiable as composite goods.

GRI 3(b) provides that classification of composite goods is to be determined by that component which imparts the essential character to the good. In the case of garments with accessories, such as is the case here, it is the garment which imparts the essential character as the accessory merely acts to enhance the garment in some way. Therefore, the suit and the jacket with a handkerchief are classified together under the provision for jackets and suits respectively in heading 6204, HTSUSA.

The applicable subheading for the jacket of style 2109 will be 6204.39.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers...: of other textile materials: Of artificial fibers:Other, Women's. The duty rate will be 28.7 percent ad valorem.

The applicable subheading for the skirt of style 2109 will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers dresses, skirts...: of other textile materials: Of artificial fibers: Other, Women's. The duty rate will be 16.6 percent ad valorem.

The applicable subheading for the suit, style 4303, (consisting of the jacket and skirt) 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 37.1/kg + 27.2 percent ad valorem.

The applicable subheading for the trousers of style 4303 will be 6204.63.3540, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers...trousers: Of synthetic fibers: Other. The duty rate will be 30 percent ad valorem.

The jacket for style 2109 falls within textile category designation 635; the skirt for style 2109 within category 642; the suit, style 4303, within category 644; and the trousers of style 4303 within category 648. Based upon international textile trade agreements products of China and the Philippines are subject to quota restraints and a visa requirement.

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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