The tariff classification of a women's tailored jacket with a detachable collar from Hong Kong

NY G89208 May 11, 2001 CLA-2-62:RR:NC:TA:360 G89208 CATEGORY: Classification TARIFF NO.: 6204.31.2010 Ms. Linda Moyer Customs Manager Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a women's tailored jacket with a detachable collar from Hong Kong Dear Ms. Moyer: In your letter dated April 12, 2001, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style FC3669 consists of a woman’s tailored jacket constructed from 80 percent wool and 20 percent nylon woven fabric and a detachable faux fur collar made from 85 percent acrylic and 15 percent polyester pile fabric. The fully lined jacket features long hemmed sleeves, a pointed collar with seven buttons sewn on the inside, shoulder pads, two pockets below the waist and a full front opening secured by four buttons beneath a placket. The detachable collar has seven loops that are designed to attach the collar to the existing collar at the inside of the neck opening. You state that the jacket will be sold with a matching skirt. The Customs Service has determined that collars of this type imported and sold with a garment are composite goods as that term is defined in the HTS. The classification is based on which portion provides the essential character. In this case it is the garment. The applicable subheading for style FC3669 will be 6204.31.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s suit-type jackets and blazers, of wool or fine animal hair. The rate of duty will be 13.9 cents\kg + 18.6 percent ad valorem. Style FC3669 falls within textile category designation 435. Based upon international textile trade agreements products of Hong Kong are subject to quota or visa requirements. 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