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HQ 966315




January 12, 2004

CLA-2: RR:CR:TE 966315 RH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.31.5020

Ms. Dana N. Mobley
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, TX 75301

RE: Revocation of NY I80881; Men’s or Boy’s Suit-type Jackets; Subheading 6203.31.5020, HTSUS; Separates; Note 3(a) to Chapter 62, HTSUS

Dear Ms. Mobley:

On May 21, 2002, Customs (now Customs & Border Protection (CBP)) issued New York Ruling Letter (NY) I80881 to your company concerning the classification of men’s suit-type jackets from Guatemala. In that ruling, CBP classified the garments under subheading 6203.31.5010 of the Harmonized Tariff Schedule of the United States (HTSUS), as suit-type jackets and blazers for suits described in Note 3(a) to Chapter 62, HTSUS. Merchandise liquidated under that tariff provision is dutiable at the general column one rate at 18.4 percent ad valorem and is subject to textile restraint category 443.

For the reasons set forth below, we now find that the jackets are properly classified under subheading 6203.31.5020, HTSUS, as other suit-type jackets and blazers. Merchandise liquidated under that tariff provision is dutiable at the same rate stated above, but is subject to textile restraint category 433.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), 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 revocation of NY I80881 was published on December 31, in Vol. 37, No. 49 of the customs bulletin. CBP received no comments.

FACTS:

A description of the merchandise at issue in NY I80881 reads as follows:

Both jackets are made of woven worsted wool fabric whose yarn has an average fiber diameter of 18.5 microns; both have linings made of 100 percent woven acetate fabric. Style 552-1234 features a collar with lapels, a three button frontal opening, two pockets with flaps below the waist, three interior pockets, a hemmed bottom, three button sleeves, and a chest pocket. It is made of six panels, two front, two side and two back with a center seam down the back of the jacket. Style 552-5678 features a collar with lapels, a three button frontal opening, two pockets with flaps below the waist, two interior pockets, a hemmed bottom, four button sleeves, and a chest pocket. It is made of six panels, two front, two side and two back with a center seam down the back of the jacket.

ISSUE:

Whether the instant garments are classifiable under subheading 6203.31.5010, HTSUS, as men’s or boys’ suit-type jackets for suits described in Note 3(a) to Chapter 62, HTSUS, or as other suit-type jackets under subheading 6203.31.5020, HTSUS?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

Heading 6203, HTSUS, provides for “Men’s or boy’s suits, ensembles, suit-type jackets, blazers, trousers, bib and breeches and shorts (other than swimwear).” The term “suit” is defined by Note 3(a) to Chapter 62, HTSUS, as follows:

For the purposes of headings 6203 and 6204:

(a) The term "suit" means 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 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. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

If several separate components to cover the lower part of the body area [are] 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.

In the instant case, J.C. Penney’s advised CBP that the jackets at issue are imported and sold as separates. Accordingly, for statistical purposes CBP finds that the suit-type jackets are not “For suits described in Note 3(a)” and are classified under subheading 6203.31.5020, HTSUS.

HOLDING:

NY I80881 is REVOKED. The jackets are classified under subheading 6203.31.5020, HTSUS, which provides for Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of wool or fine animal hair: Other.” They are dutiable at the general column one rate at 18.4 percent ad valorem and the textile category is 433.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain
the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of CBP, which is available for inspection at your local CBP office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local CBP office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

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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