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NY K85403




May 17, 2004

CLA-2-62:RR:NC:N3:360 K85403

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2010, 6204.33.5010, 6204.63.3510, 6211.43.0078

Mr. Nicholas D'Andrea
Delmar Group
147-55 175th Street
Jamaica, NY 11434

RE: The tariff classification of women's wearing apparel from Sri Lanka and Vietnam

Dear Mr. D'Andrea:

In your letter dated April 22, 2004, you requested a tariff classification ruling on behalf of Starlo Fashions, Inc. The submitted samples will be returned to you as requested.

Style 49391 is a woman’s blouse constructed from 94 percent acetate and 6 percent spandex knit fabric. The garment measures more than 10 stitches per centimeter in both the horizontal and vertical directions. The garment features long sleeves, a standup collar, shoulder pads and a full front zippered opening.

Style 50003 consists of a woman’s jacket and pants constructed from 97 percent polyester and 3 percent spandex woven fabric. The jacket is composed of more than four panels sewn together lengthwise and features long sleeves with turnback cuffs, shoulder pads, lapels and an unsecured full front opening. The jacket is of one color with the lapels and cuffs of a contrasting color. The pants feature a partially elasticized waist, a back zipper closure and long hemmed legs. The pants are the same color as the cuffs and lapels of the jacket with a contrasting colored trim on the waistband that coordinates with the predominant color of the jacket.

Style 50230 is a woman’s jacket constructed from 100 polyester woven fabric. The jacket features long sleeves, a collar, tightening at the waist on each front panel and a full front zippered opening.

In your ruling request, you recommended classification of style 49391 as a top of heading 6114, HTS. The Explanatory Notes to heading 6114, HTS, state in part: This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter. As the submitted garment meets the requirements of heading 6106, HTS, heading 6114,HTS, cannot be considered.

You also recommended classification of style 50003 as a suit. Chapter 62 note 3(a) states in part: all components of a “suit” must be of the same fabric construction, color and composition. The Explanatory Notes instruct that the expression “same color” requires even the same shade and pattern of color. The jacket is predominantly of one color (black) with contrasting colored cuffs and lapels (brown). The dominant color of the pants is brown which coordinates with the color of the cuffs and lapels. The pants contain a small strip of black trim on the waistband. While each component contains the same colors to some degree, it cannot be said that the jacket and pants have the same pattern of color. The garments do not meet the requirement of Note 3(a) and therefore will be classified as a jacket and pants under heading 6204, HTS.

The applicable subheading for style 49391 will be 6106.20.2010, Harmonized Tariff schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other: women’s. The rate of duty will be 32 percent ad valorem.

The applicable subheading for the jacket of style 50003 will be 6204.33.5010, 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): suit-type jackets and blazers: of synthetic fibers: other: women’s. The rate of duty will be 27.3 percent ad valorem.

The applicable subheading for the pants of style 50003 will be 6204.63.3510, 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 synthetic fibers: other: other: other: trousers and breeches: women’s. The rate of duty will be 28.6 percent ad valorem.

The applicable subheading for style 50230 will be 6211.43.0078, Harmonized tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 16 percent ad valorem.

The jackets fall within textile category designation 635, the blouse falls within textile category designation 639 and the pants fall within textile category designation 648. Based upon international textile trade agreements products of Sri Lanka are currently subject to quota and the requirement of a visa. Products of Vietnam falling within category 635 are not currently subject to quota restraints or a visa requirement. Products of Vietnam falling within category 648 are subject to quota restraints and a visa requirements.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.).

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 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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