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HQ 965923




August 14, 2003

CLA-2 RR:CR:TE 965923 TF

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.13.2010; 6204.19.2000; 6204.33.5010; 6204.63.3510; 6204.39.3010; 6204.69.2510

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

RE: Modification of women’s suit-type jackets and matching pants and skirts; Imported in Equal Numbers; Classification Based on Condition at the Time of Importation; Classification Based on the Intended Manner of Sale

Dear Ms. Cheung:

Pursuant to your classification requests, Customs issued four New York Ruling Letters (“NY”), NY F83800 dated April 17, 2000, NY F83799 dated April 17, 2000, NY F83716 dated April 11, 2000 and NY F83145 dated March 23, 2000, to your company. These rulings pertained to the tariff classification of various women’s suits, jackets, pants and skirts. Upon review, the Bureau of Customs and Border Protection (CBP) has determined that the classification is correct, however the analysis applied to reach the classification determination is incorrect. This ruling letter sets forth the correct classification determination based on the articles’ condition as imported rather than the intended manner of sale as represented by the importer.

NY F83800, NY F83799, NY F83716 and NY F83145 are hereby modified for the reasons set forth below.

Pursuant to section 625(c), Tariff Act of 1930, as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub.L. 103-182, 107 Stat. 2057, 2186 (1993) notice of the proposed modification of NY F83800 dated April 17, 2000, NY F83799 dated April 17, 2000, NY F83716 dated April 11, 2000 and NY F83145 dated March 23, 2000 was published on July 2, 2003, in Vol. 37, No. 27 of the CUSTOMS BULLETIN. No comments were received in response to this notice.

FACTS:

In each of the four rulings, you questioned how your marketing strategy would be perceived by Customs and you provided the following information:
the importer will purchase styles as a suit, i.e., in equal numbers with each jacket and skirt or pants matching in fabric, size, color and composition; the garments will be sold as a set 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 individual pieces of jackets, skirts or pants in different sizes for fit considerations; the jackets and skirts or pants will be individually ticketed for sale and each component will be marked with the country of origin; if additional or separate quantities of the individual pieces are required, a separate purchase order will be provided; the additional pieces may be imported either with the suits or separately.

Suit 1 was originally the subject of NY F83800 dated April 17, 2000. Suit 1 is designated as style numbers 49-40151 (jacket) and 49-40152 (skirt) which constitute a woman’s skirt suit constructed from 97 percent polyester and 3 percent rayon woven fabric. Both garments are fully lined. The jacket is constructed from eight panels sewn together lengthwise and features long hemmed sleeves with button trim, a collar and lapels, shoulder pads, two beson pockets below the waist and a full front opening secured by three buttons. The skirt features a back vent and a back zipper closure. The garments are individually marked with separate style numbers and sold as a suit in retail stores.

Suit 2 was originally the subject of NY F83799 dated April 17, 2000. Suit 2 is designated as 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

Suits 3 and 4 were originally subjects of NY F83716 dated April 11, 2000. Both are women’s pants suits. Suit 3 is designated as style numbers, 49-43692 (jacket) and 49-40149 (pants), and constitutes a women's pantsuit constructed from 100% polyester woven fabric. Both garments are fully lined. The jacket is constructed from six panels sewn together lengthwise and features long hemmed sleeves, a collar with lapels, a four button front closure, shoulder pads and two pockets below the waist. The pants have a side zipper opening and two pockets. Suit 4 is designated as style numbers 49-40348 (jacket) and 49-40351 (pants) and constitutes a woman’s pantsuit constructed from 71% acetate and 29% polyester woven fabric. Both garments are fully lined. The jacket is constructed from eight panels sewn together lengthwise and features long hemmed sleeves, lapels, shoulder pads, two besom pockets below the waist and a full front opening secured by five buttons. The pants feature a hook-and-eye closure on the waist and a zippered placket in the center. The garments will also be imported in petite sizes under style numbers 56-43726 and 56-43727.

Suit 5 was originally the subject of NY F83145 dated March 23, 2000. It is designated as style numbers 51-41630 (jacket) and 52-41757 (pants), and constitutes a women’s suit constructed from 64% acetate and 36% polyester woven fabric. Both garments are fully lined. The jacket is constructed from eight panels sewn together lengthwise and features long hemmed sleeves, lapels, shoulder pads, two besom pockets below the waist and a full front opening secured by two buttons. The pants feature a hook-and-eye closure on the waist and a zippered placket in the center.

ISSUE:

What is the proper classification of the subject suits under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.

Chapter 62 provides for articles of apparel and clothing accessories, not knitted or crocheted. Note 3(a) to Chapter 62, HTSUSA, defines the term “suit” as a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:

-one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and

-one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.

All of the suit components must be of the same fabric construction, color and composition; they must also be of the same style and of corresponding or compatible size.

Women’s suits are provided eo nomine in heading 6204 and are classifiable pursuant to GRI 1, HTSUSA. Unlike “sets”, which are provided within GRI 3(b), suits are not required to be “put up for retail sale.” Further, Note 3(a) to Chapter 62 does not require that suit components be put up for retail sale. Rather, in order for suit components to be classifiable as suits of heading 6204 (pursuant to Note 3(a)), the suit components are required at the time of importation to be present together in the same shipment in equal amounts, but need not be packed together.

In this instance, the samples of the four rulings at issue are packed together in the same shipment within the same container in equal numbers of matching tops and bottoms. Therefore, they meet the terms of Note 3(a) to Chapter 62. Further, Customs has clearly articulated its view of how suits are to be classified in HQ 962125, dated May 5, 2000. In HQ 962125, Customs clarified that when matching suit jackets and bottoms, which meet the chapter note definition of suits are imported in the same shipment (in equal numbers and in the same size range), the garments are to be classified as suits based on their condition as imported. It is also stated that the intent of the importer is irrelevant to the goods’ classification.

This ruling serves to apply HQ 962125, by determining that the subject articles, when imported together in equal quantities that are matched by size and color, meet the tariff definition of suits as provided by Note 3 of Chapter 62 and are classified in heading 6204 as provided by GRI 1, rather than applying the intent of the importer. In this instance, the subject suits, based upon the submitted facts, meet the terms of Note 3(a) to Chapter 62 to be classified as suits.

Therefore, we are modifying the four rulings’ reference to the intent of the importer as this has no bearing on the classification determination and we are classifying the merchandise based on their condition as imported in heading 6204, HTSUSA, which provides for women’s suits. For further details, we refer you to HQ 962125, which is enclosed.

HOLDING:

The following four rulings are hereby modified with regard to classifi-cation based on the intent of the importer:

NY F83800, dated April 17, 2000
NY F83799, dated April 17, 2000
NY F83716, dated April 11, 2000
NY F83145, dated March 23, 2000

In these aforementioned rulings, we find the analysis portion that pertains to the classification based on the intent of the importer to be incorrect. Rather the classification analysis should be based upon the merchandise’s condition as imported. We refer you to the respective rulings for the appropriate classification within the Tariff.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

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