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NY G82854




December 27, 2000

CLA-2-62:RR:NC:TA:360 G82854

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.12.0010; 6204.12.0020; 6204.62.4020; 6204.39.3010; 6204.59.3010

Leonard Rosenberg
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: The tariff classification of women's woven apparel from Guatemala

Dear Mr. Rosenberg:

In your letter dated October 12, 2000, you requested a classification ruling on behalf of Rhodes Collection. The samples submitted with your request will be returned to you under separate cover.

Style 2692 consists of three garments (a suit-type jacket, a skirt and a pair of pants) and a scarf. All four pieces are constructed from 100 percent cotton woven, printed fabric. The jacket and skirt are fully lined with a solid color 100 percent acetate woven fabric. The jacket is constructed from four panels sewn together lengthwise and features a collar and lapels, long sleeves with button cuffs and a full front opening secured by three buttons. The skirt is calf-length and features a rear zipper closure with a button on the waistband and a rear center vent. The unlined pants are capri length and feature a side zipper closure with a button on the waistband and decorative metallic trim at the hem. The scarf is approximately 18 inches by 48 inches and features the same decorative trim around the perimeter, as is found on the pants.

Style 2689 consists of two garments, a jacket and skirt, and an accessory item, a scarf. The three pieces are made from 62 percent acetate and 38 percent rayon woven fabric. The jacket and skirt are fully lined with a solid color, 100 percent acetate woven fabric. The jacket is constructed from three panels sewn together lengthwise and features ¾ length sleeves, a jewel neckline, a full front, off center opening secured by a five button closure, an asymmetrical hemline and decorative metallic trim at the sleeve ends. The skirt has a partially elasticized waist, a side zipper and a hook and eye closure and an asymmetrical hemline. The scarf is approximately 18 inches by 48 inches and features the same decorative trim around the perimeter, as is found on the jacket.

Your request raises the question as to whether the garments are classifiable as suits and whether the accessory items constitute composite goods.

Note 3(a) to Chapter 62, HTS, sets forth the requirements for classification of garments as suits. The term suit refers to a set of garments consisting of two or three pieces: a jacket and one garment designed to cover the lower part of the body. The third piece is a tailored waistcoat or vest. In addition, the components must be made up of identical fabric, of the same fabric construction, color, composition; they must also be of the same style and of corresponding or compatible size.

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 constituent lower part shall be the skirt. The other garment, the trousers, will be classified separately.

The jacket and skirt of style 2692 qualify as a suit. The jacket consists of four panels sewn together lengthwise and the jacket and skirt are made up of identical fabric, i.e., they are of the same fabric construction, style, color and composition. While there are three garments comprising this style, the third garment is not a vest but a pair of pants. The note states that when several separate components designed to cover the lower part of the body are presented together, in this case a skirt and a pair of pants, the constituent lower part of a women’s suit will be the skirt with the other garment considered separately. Accordingly, the jacket and skirt of style 2692 qualify for classification as a suit and the pants will be classified separately.

The garment components of style 2689 do not qualify as a suit. The jacket does not qualify as a suit component because it is not constructed from four or more panels. In addition, while the jacket and skirt are constructed from identical blue woven fabric, they are not of the same composition and color. There is a gold metallic trim on the jacket that has no counterpart on the skirt. Accordingly, by virtue of note 3 to Chapter 62, the garments do not make up a suit and are therefore classified under their separate headings.

The classification of scarves as composite goods has been the subject of several rulings. Customs has classified accessory items as composite articles when the articles serve as decorative accessories to the garment. Articles are considered to be a composite good as they are adapted one to the other, are mutually complementary and form a whole that would not normally be offered for sale as separate parts. While scarves are certainly available for sale by themselves, it is clear from the fact that the fabric in each case is identical and of the same lot as the garment, that they are not of the kind normally offered for sale separately. Therefore, the jacket and scarf and pants and scarf 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; the accessory merely acts to enhance the garment in some way. Therefore, the jacket and scarf are classified together under the provision for jackets in heading 6204, HTS and the pants and scarf are classified together under the provision for pants in heading 6204, HTS.

The applicable subheading for the jacket of style 2692 will be 6204.12.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, of cotton, jackets imported as parts of suits. The duty rate will be 15.8 percent ad valorem. Effective January 1, 2001, the rate of duty will be 15.6 percent ad valorem.

The applicable subheading for the skirt of style 2692 will be 6204.12.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, of cotton, skirts imported as parts of suits. The duty rate will be 15.8 percent ad valorem. The duty rate will be 15.8 percent ad valorem. Effective January 1, 2001, the rate of duty will be 15.6 percent ad valorem.

The applicable subheading for the pant and scarf of style 2692 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' trousers, of cotton. The duty rate will be 17 percent ad valorem. Effective January 1, 2001, the rate of duty will be 16.9 percent ad valorem.

The applicable subheading for the jacket and scarf of style 2689 be 6204.39.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' jackets, of artificial fibers. The duty rate will 28 percent ad valorem. Effective January 1, 2001, the rate of duty will be 27.8 percent ad valorem.

The applicable subheading for the skirt of style 2689 will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, of artificial fibers. The duty rate will be 16.4 percent ad valorem. Effective January 1, 2001, the rate of duty will be 16.3 percent ad valorem.

The jacket of style 2692 falls within textile category designation 335; the skirt falls within textile category designation 342; and the pants and scarf within textile category designation 348. The jacket and scarf of style 2689 fall within textile category designation 635 and the skirt falls within textile category designation 642. Based upon international textile trade agreements products of Guatemala are not subject to quota restraints nor to the requirement of a visa with the exception of products falling within textile category designation category 348 which is 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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