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NY E86891




October 6, 1999

CLA-2-62:RR:NC:TA:360 E86891

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.11.0000; 6204.13.2010

Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.

75 Broad Street

New York, NY 10004

RE: The tariff classification of women’s woven suits with detachable collars and cuffs from Taiwan, Hong Kong or China

Dear Ms. Cumins:

In your letter dated September 1, 1999, on behalf of Kasper A.S.L. Ltd., you requested a classification ruling. The garments submitted with your request will be returned to you under separate cover.

Two styles of women's garments, style 50735P, a jacket and skirt, and style 58059, a jacket and trousers 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, detachable collars and cuffs, as composite goods.

Style 50735P consists of a jacket and skirt made from identical woven wool fabric and a detachable faux fur collar and cuffs that are dyed to match the suit components. Both components of the suit are fully lined. The cardigan styled jacket is made from more than four panels sewn together lengthwise. The jacket has long sleeves without cuffs and a full front opening secured by five buttons. Nine buttons that are used to attach a separate collar encircle the inside of the neck opening. There are four buttons inside each sleeve end that are used to attach the cuffs. The calf length skirt has a partial zippered opening at the rear with a button on the waistband and a rear center vent. It is our understanding that all of the items will be imported and packaged together.

Style 58059 consists of a jacket and trousers made from identical woven fabric composed of 52% polyester and 48% acetate and detachable cuffs and a collar in a contrasting color and fabric. Both components of the suit are fully lined. The jacket is made from more than four panels sewn together lengthwise. The jacket has a full front opening secured by three buttons, long sleeves without cuffs, lapels and a cutaway bottom. Nine buttons that are used to attach a separate collar encircle the inside of the neck opening. There are four buttons inside each sleeve end that are used to attach the cuffs. The pleated trousers have two side pockets and a zippered fly with a button on the waistband. You have stated that the collar and cuffs will be tacked down during transportation but the consumer, to allow for separate cleaning, will remove the stitches.

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

In several rulings, Customs has classified detachable accessories as a composite article classified with the garment because the article serves as a decorative accessory to the garment. In this case, we have three components [i.e., the suit, the collar and cuffs] classifiable in different headings. Although they are separable components, the components are, as per the EN to GRI 3(b):

1. adapted to one another: the collars and cuffs are adapted to fit the buttons on the jacket and the buttons are positioned and sized to fit the holes on the detachable collars and cuffs;

2. mutually complementary: the components are designed to be worn together and the colors are complimentary in color and type of fabric;

3. together they form a whole which would not normally be offered for sale separately: the collars and cuffs have holes to match the buttons on the jacket, they would not be offered for sale as separate articles.

Therefore, the suits with detachable collars and cuffs 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, it is the garment, which imparts the essential character, as the accessory merely, acts to enhance the garment in some way. Therefore, the suits with detachable collars and cuffs are classified together under the provision for suits in heading 6204, HTS.

The applicable subheading for style 50735P will be 6204.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s woven suits of wool. The duty rate will be 15.5 percent ad valorem.

The applicable subheading for style 58059 will be 6204.13.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s woven suits of synthetic fibers. The duty rate will be 36.3 cents/kg + 26.7 percent ad valorem.

Style 50735P falls within textile category designation 444 and style 58059 falls within category 644. Based upon international textile trade agreements products of Taiwan, Hong Kong or China are subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7080.

Sincerely,

Robert B. Swierupski
Director,

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