The tariff classification of woman's jacket from Hong Kong.

NY G85849 February 22, 2001 CLA-2-62:RR:NC:TA:360 G85849 CATEGORY: Classification TARIFF NO.: 6204.39.3010 Mr. Djibril Makalou Ann Taylor, Inc. 1327 Broadway New York, NY 10018 RE: The tariff classification of woman's jacket from Hong Kong. Dear Mr. Makalou: In your letter dated January 17, 2001, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 49-55922 is a woman’s jacket constructed from 71 percent acetate and 29 percent polyester woven fabric. The fully lined jacket features long sleeves with button trim, a collar, shoulder pads, two pockets below the waist and a full front opening secured by one button at the neck and three buttons beneath a placket. The jacket also has a leather belt and thread belt loops. The jacket and belt are classified as a set. This style consists of a leather belt and a textile jacket. There is no single heading that provides for both a jacket and a leather belt. It is assumed that the jacket and belt will be imported together, ready for direct sale without repacking. Because leather belts are separate articles of commerce and normally are offered for sale apart from the garment, according to the terms of GRI 3 (b), this style falls within the description of "sets." In virtually every instance involving belt and garment combinations, it is the garment which provides the essential character of the set. The applicable subheading for style 49-55922 will be 6204.39.3010, 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 other textile materials: of artificial fibers: other: women’s. The general rate of duty will be 27.8 percent ad valorem. Style 49-55922 falls within textile category designation 635. Based upon international textile trade agreements products of Hong Kong are currently subject to quota and the requirement of a visa. 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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.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 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division