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NY M83200




May 17, 2006

CLA-2-62:RR:NC:N3:360 M83200

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.13.2010; 6204.33.5010; 6204.53.3010; 6204.63.3510; 6217.10.9530

Hobyung Yi
Express Customhouse Broker
144-24 156th Street – 2nd Floor
Jamaica NY 11434

RE: The tariff classification of women’s woven apparel from Vietnam

Dear Mr. Yi:

In your letter dated May 5, 2006, on behalf of Jump Apparel Co., Inc., you requested a classification ruling. The samples submitted with your request will be returned, as requested.

Style 30308V consists of a jacket, skirt and pants constructed from identical woven fabric of 96% polyester and 4% spandex. The tailored jacket is made from more than four panels sewn together lengthwise, and features long hemmed sleeves, lapels, besom pockets at the waist, shoulder pads and a full front opening secured by three buttons. The jacket also has a detachable, contrasting colored dickey that simulates a shirt. The dickey is made from 100% polyester woven fabric and has buttonholes for attachment to the jacket, which has two buttons on the inside at the neck. The skirt features a back zipper closure and a back vent. The pants feature a front zipper closure and long hemmed legs.

Note 3(a) to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS), 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 suit 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.

As noted above, style 30308V consists of three garments, a suit jacket and two garments designed to cover the lower part of the body. Note 3(a) further provides that if there are several components that cover the lower part of the body that are presented together, in this case a skirt and pants, the constituent lower part for women’s suits shall be the skirt. The other garment, the pants, will be classified separately.

The jacket, with the dickey removed, and the skirt meet the requirements set out in Note 3(a) for classification as a suit, i.e., the jacket consists of four or more panels and the jacket and skirt are of the same fabric construction, style, color and composition.

The dickey is an accessory item to the suit. It is specially adapted for use with the suit, is not of a class or kind of accessory that would normally be sold separately and is mutually complementary with the suit. Therefore, the detachable dickey and jacket are considered a composite good under GRI 3(b), with the essential character imparted by the jacket. Accordingly, the suit (jacket and skirt) and removable dickey are classified together under the provision for the suit in heading 6204, HTS.

You have stated that the garments may or may not be imported together, although they will be put up together and sold together at retail as a unit. Customs law provides that goods are classified according to their condition at the time of import. If the suit jacket, removable dickey and skirt are imported together in equal numbers of matching suit jackets and bottoms, which meet the tariff definition for suits, they will be classified as a suit. As noted above, the pants will be separately classifiable. If the three garments and the accessory dickey are imported separately, they will be classified separately.

The applicable subheading for the suit will be 6204.13.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's or girls' suits, of synthetic fibers. The duty rate will be 35.3 cents/kg plus 25.9 percent ad valorem.

The applicable subheading for the pants will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's or girls' trousers, of synthetic fibers. The duty rate will be 28.6 percent ad valorem.

If the articles are imported separately, the applicable subheading for the jacket will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for suit-type jackets, of synthetic fibers. The duty rate will be 27.3 percent ad valorem.

If the articles are imported separately, the applicable subheading for the skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ skirts, of synthetic fibers. The duty rate will be 16 percent ad valorem.

If the articles are imported separately, the applicable subheading for the pants is provided above.

If the articles are imported separately, the applicable subheading for the dickey will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for accessories, of man-made fibers. The duty rate will be 14.6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The suit (jacket, dickey and skirt) falls within textile category designation 644 and the pants fall within category 648. If imported separately, the jacket falls within 635, the skirt within 642, the pants within 648 and the dickey within 659. 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,

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