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NY F87336




June 21, 2000

CLA-2-62:RR:NC:360 F87336

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.19.2000; 6204.63.2510

Mr. Jerry Rogawski
Dorby Frocks, Ltd.
463 Seventh Avenue
New York, NY 10018

RE: The tariff classification of a woman’s suit and pants from Sri Lanka

Dear Mr. Rogawski:

In your letter dated May 26, 2000, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover.

Style 4015N consists of a jacket, skirt and pants constructed from 60 percent rayon and 40 percent polyester woven fabric. The jacket is composed of more than four panels and features long hemmed sleeves, a collar and lapels, shoulder pads and a full front opening secured by three buttons. The jacket also has a contrasting colored dickey that simulates a shirt. It is made from 65% polyester and 35% cotton woven fabric and has two button holes for attachment to the jacket which has two buttons just on the inside at the shoulders. The skirt features a back zipper closure and a back vent. The pants feature a back zipper closure and long hemmed legs.

Note 3(a) to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS) sets forth the requirements for classification of garments as suits. It states that all the components of a suit must be of the same fabric construction, color and composition; they must also be of the same style and of corresponding or compatible size. This grouping consists of three garments, a jacket and two garments designed to cover the lower part of the body. Note 3(a) further provides that if there are several components that cover the lower part of the body that are presented together, in this case a skirt and pants, the constituent lower part for women's suits shall be the skirt. The other garment, the pants, will be classified separately.

The jacket with the dickey removed and the skirt meet the requirements set out in Note 3(a) for classification as a suit, i.e., the jacket consists of four or more panels and the jacket and skirt are of the same fabric construction, style, color and composition.

The dickey is an accessory item to the suit. It is specially adapted for use with the suit, is not of a class or kind of accessory that would normally be sold separately and is mutually complementary with the suit. Therefore, the detachable dickey and jacket are considered to be a composite good under GRI 3 (b) with the essential character imparted by the jacket. Therefore, the suit and removable dickey are classified together under the provision for the suit in heading 6204, HTSUSA.

The applicable subheading for the suit 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.

The applicable subheading for the 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.

The suit falls within textile category designation 644 and the pants fall within textile category designation 648. Based upon international textile trade agreements products of Sri Lanka 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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