The tariff classification of a woman's jacket and skirt from Hong Kong

NY C85322 March 24, 1998 CLA-2-62:RR:NC:TA:360 C85322 CATEGORY: Classification TARIFF NO.: 6204.33.5010; 6204.59.3010 Mr. William F. Sullivan MSAS Customs Logistics, Inc. 248-06 Rockaway Boulevard Jamaica, NY 11422 RE: The tariff classification of a woman's jacket and skirt from Hong Kong Dear Mr. Sullivan: In your letter dated March 10, 1998, you requested a classification ruling on behalf of Newport News, Inc. The sample submitted with your request will be returned to you under separate cover. Style F98-75-225 consists of a tailored jacket and skirt made from 100 percent acrylic woven fabric. The fully lined jacket is constructed from at least four panels sewn together lengthwise and features long sleeves with cuffs, shoulder pads, a collar and a full front opening secured by five buttons. The sleeve cuffs and collar are embellished with an animal print pile fabric. The fully lined skirt features a waistband with four belt loops, a back zipper and button closure and a rear vent. The pile fabric found on the jacket is not repeated on the skirt. Note 3(a), to Chapter 62, HTS, defines the term suit for purposes of heading 6204, HTS. While the jacket is constructed from the requisite number of panels, the jacket and skirt are not made up of identical fabric. The garments are of the same fabric construction and style, but the jacket differs in color and composition due to the contrasting colored animal print pile fabric on the collar and cuffs. The garments, therefore, do not constitute a suit for tariff purposes and are separately classifiable. The applicable subheading for the jacket will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls'suit-type jackets, of synthetic fibers. The duty rate will be 28.3 percent ad valorem. The applicable subheading for the skirt will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls'skirts of synthetic fibers. The duty rate will be 16.6 percent ad valorem. The jacket falls within textile category designation 635 and the skirt falls within textile category designation 642. Based upon international textile trade agreements products of Hong Kong are subject to a visa requirement and quota restraints. 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. 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 the U.S. Customs Service, which is available for inspection at your local Customs office. 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 (212) 466-5866. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division