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NY F83799




April 17, 2000

CLA-2-62:RR:NC:TA: 360 F83799

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.19.2000; 6204.59.3010; 6204.69.2510

Ms. Rebecca Cheung
Ann Taylor, Inc.
1372 Broadway
New York, NY 10018

RE: The tariff classification of women’s suits; pants and skirts from China or Hong Kong

Dear Ms. Cheung:

In your letter dated March 16, 2000, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover.

You have submitted a three-piece grouping consisting of a jacket (style number 49-40124) a skirt (style number 49-40126) and pants (style number 49-40126). The garments are constructed from 47 percent rayon, 41 percent polyester and 12 percent twill woven fabric and are fully lined.

The jacket is constructed from more than four panels sewn together lengthwise and features long hemmed sleeves with button trim, a collar and lapels, shoulder pads, two pockets below the waist and a full front opening secured by four buttons. The skirt features two front pockets and a side zipper closure. The pants feature a full lining, two front pockets and a side zipper closure. These garments will also be imported in petite sizes under style numbers 56-43706, 56-43708 and 56-43710.

Although the garments are individually marked with separate style numbers, it is your intention to sell the garments as suits. You question how your marketing strategy will be perceived by Customs and have provided the following information:
the importer will purchase styles 49-40124 and 49-40126 or 49-40124 and 49-40128 as a suit, i.e., in equal numbers with each jacket and skirt and jacket and pants matching in fabric, size, color and composition;
the garments will be sold as a set of garments in retail stores:
the garments will be designated by separate style numbers on the company’s purchase orders and cross-referenced.
the garments will be shipped together in the same container in equal numbers of matching tops and bottoms, matched to size, and will be allocated and shipped to stores in a 1 to 1 ratio, matched to size;
the garments will not be displayed together on a single hanger but will be displayed separately in adjacent locations;
although the garments are clearly designed to be worn together, consumers will be able to purchase jackets, skirts and pants in different sizes for fit considerations;
the jackets, skirts and pants will be individually ticketed for sale and each component will be marked the country of origin and other information required by the Federal Trade Commission;
in light of the consumer’s ability to match different sizes, additional quantities of the skirts or pants may be required;
if additional or separate quantities of the skirts or pants are required, a separate purchase order will be provided;
the additional pieces may be imported either with the suits or separately.

Chapter 62 note 3(a) sets out the requirements for suits. In part, the note states that the term suit means a set of garments composed of two or three pieces made upin identical fabric and comprising: one suit coat or jacketconsisting of four or more panels designed to cover the upper part of the bodyand one garment designed to cover the lower part of the body All of the components of a suits must be of the same fabric construction, style color and composition; they must also be of the same style and of corresponding or compatible size.

The garments in this case are constructed from identical woven fabric and color, and they are of the same composition. Because they are ordered and shipped as a unit (equal numbers) they are of corresponding or compatible size. Accordingly, by virtue of note 3(a) to Chapter 62, the garments meet the requirements for classification as a suit.

It should be noted that each of the definitions in Chapter 62 for suits refer to a “set of garments”, without limitation. In comparison, Note 3(b) which defines the term “ensemble” specifically requires that an ensemble be “put up for retail sale”. The silence of the suit definition in this area when compared to the express requirements contained in the ensemble definitions is a clear indication that Customs has no authority to impute the “put up for retail sale” requirement in the definition of “ensemble” to the definition of suits.

As a result, whether sets of garments which are not packed together in such a manner that they are identifiable as suits at the time of importation are classifiable as suits depends upon the intent of the importer. If, at the time of importation, the importer has the bona fide intention to sell the suit components as suits, as evidenced by the documentation in the entry package, then the merchandise, in the absence of evidence to the contrary, is classifiable as suits. If, at the time of importation, the importer has bona fide intention to sell the suit components separately, as evidenced by the documentation in the entry package, then the merchandise, in the absence of evidence to the contrary is classified as separates. If information is received that the garments are merchandised in a manner not consonant with the entered classification under 19 U.S.C. 1592 may of course be appropriate.

In this case, the importer orders (P.O. and foreign invoices) its suits as suits, matched by size and color. They are shipped as a unit. Moreover, the garments are principally sold and used as a unit, despite the possibility of their separate display. The jacket and skirt are designed and intended to go together and are primarily sold and worn by consumers as suits.

You further question if you have the option of classifying the jacket and pants as the suit if they are imported together and classifying the skirt individually. Chapter 62 note 3 (a) further provides:

If several individual components to cover the lower part of the body area presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers, or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.

If all three garments are imported together, the garments constituting the suit will be the jacket and skirt; the pants will be separately classifiable. The jacket and pants also meet the suit definition, and if imported separately will constitute a suit. The additional pieces if imported separately or in unmatched quantities will be classified separately.

The applicable subheading for styles 49-40124 (jacket) and 49-40128 (skirt) will be 6204.19.2000, 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): suits: of other textile materials: of artificial fibers: other. The applicable rate of duty will be 36.2 cents/kg + 26.5 percent ad valorem.

The applicable subheading for styles 49-40124 (jacket) and 49-40126 (pants) will be 6204.19.2000, 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): suits: of other textile materials: of artificial fibers: other. The duty rate will be 36.2 cents/kg + 26.5 percent ad valorem.

When imported separately or imported in the same shipment as a separate entity, the applicable subheading for style 49-40126 (skirt) 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, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): skirts and divided skirts: of other textile materials: of artificial fibers: other: other: women’s. The duty rate will be 16.4 percent ad valorem.

When imported separately or imported in the same shipment as a separate entity, the applicable subheading for style 49-40128 (pants) will be 6204.69.2510, 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 other textile materials: of artificial fibers: trousers, breeches and shorts: other: trousers and breeches: women’s. The duty rate will be 29.3 percent ad valorem.

Styles 41-40124 (jacket) and 49-40128 (skirt) and styles 49-40124 (jacket) and 49-40126 (pants) fall within textile category designation 644. When imported separately or imported in the same shipment as a separate entity, style 49-40128 (skirt) falls within textile category designation 642 and style 49-40126 (pants) falls within textile category designation 648. Based upon international textile trade agreements products of China and Hong Kong are subject to quota restraints and a visa requirement.

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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