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NY N007473





February 28, 2007

CLA-2-62:RR:NC:TA:360

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.33.5010; 6204.63.3510

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

RE: The tariff classification of a woman’s jacket and pants from China

Dear Mr. Zelman:

In your letter dated February 21, 2007, you requested a classification ruling on behalf of Tahari ASL, LLC. The submitted sample will be returned to you as requested.

Style 456 consists of a woman’s suit-type jacket and pants constructed from 100 percent polyester woven fabric. The tailored jacket is composed of more than four panels sewn together lengthwise and features long sleeves, a notched lapel, pockets with flaps at the waist, shoulder pads, a lining and a full front opening one button. The collar has grosgrain trim. The pants feature a waistband with a zipper and tab closure fastened by a hidden button and a hook and eye closure, long hemmed legs and a full lining. The decorative trim is not repeated on the pants.

You have indicated that style 456 should be classified under 6204.13.2010, HTSUS and you have cited NY ruling letter M82774. The ruling indicated that the decorative trim was repeated on the pants. The submitted sample has grosgrain trim only on the jacket. You have also cited Chapter 62, Note 3, HTSUS. The note states, in part, the suit components my have piping (a strip of fabric sewn into the seam) in a different fabric. The grosgrain trim is finishes the edge of the collar and is not piping. The garments are correctly classified as separates. The jacket will be classified under

The applicable subheading for the jacket will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTSUS), 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 duty rate will be 27.3 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’ 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: trousers and breeches; women’s. The duty rate will be 28.6 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 jacket falls within textile category 635 and the pants fall within textile category designation 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Brenda Wade at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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