United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L83688 - NY L83743 > NY L83704

Previous Ruling Next Ruling
NY L83704




May 4, 2005

CLA-2-62:RR:NC:N3:360 L83704

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.39.6000; 6206.40.3030

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
Attorneys at Law
888 Seventh Avenue - Suite 4500
New York, NY 10106

RE: The tariff classification of women’s reversible jackets and blouses from China

Dear Mr. Zelman:

In your letter dated April 1, 2005, you requested a classification ruling on behalf of Tahari, Ltd. The submitted samples will be returned, as requested.

Styles E 80 FV 105 and E 80 FV 115 are women’s reversible garments with each side made of a different fabric. One side of the jacket is screen printed and constructed from 100 percent silk woven fabric; the other side is constructed from woven fabric, 82 percent rayon and 18 percent silk. Style E 80 FV 105 is a women’s reversible jacket with long hemmed sleeves and a full front opening with three hook and eye closures that can be attached regardless of which side is worn on the outside. There is a decorative ruffle running down both sides of the front opening.

Style E 80 FV 115 is a women’s reversible blouse that extends to slightly below the waist and features a mandarin collar, long hemmed sleeves and a full front opening that is secured by eleven snaps.

It is your contention that both garments are classifiable as outerwear jackets under heading 6202, HTS. Style E 80 FV 105 has the styling and characteristics of garments classifiable as suit-type jackets or blazers under heading 6204, HTS, while style E 80 FV 115 has the overall appearance and coverage of a blouse.

As noted above, the garments are made up of two different types of fabric. In the case of style E 80 FV 105 the competing subheadings are 6204.31 and 6204.39, HTS, and for style E 80 FV 115 the competing subheadings are 6206,10 and 6206.40, HTS. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. If neither fabric provides the essential character, then classification is determined to be the subheading that occurs last. In this case, since both sides are of equal significance, neither side provides the essential character. Therefore, style E 80 FV 105 is considered to be of silk, under the subheading that occurs last while style E 80 FV 115 is considered to be of man-made fibers, the subheading that occurs last.

The applicable subheading for style E 80 FV 105 will be 6204.39.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s suit-type jackets and blazerscontaining 70 percent or more by weight of silk or silk waste. The duty rate will be 1% ad valorem.

The applicable subheading for style E 80 FV 115 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other, other, other women’s. The duty rate will be 26.9% ad valorem.

The jacket falls within textile category designation 735 and the blouse falls within textile category designation 741. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

Previous Ruling Next Ruling

See also: