The tariff classification of women's suits and jackets and pants from Cambodia

NY K85160 May 14, 2004 CLA-2-62:RR:NC:N3:360 K85160 CATEGORY: Classification TARIFF NO.: 6204.13.2010, 6204.33.5010, 6204.53.3010 Ms. Melissa Fox Barthco Trade Consultants 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of women's suits and jackets and pants from Cambodia Dear Ms. Fox: In your letter dated April 14, 2004, you requested a tariff classification ruling on behalf of Halmode Apparel. The submitted samples will be returned to you as requested. All of the submitted samples are constructed from 100 percent polyester woven fabric and are unlined. Style 20-35505 is a women’s suit consisting of a jacket and pants. The jacket is constructed from four panels sewn together lengthwise and features long sleeves, a notched collar, front vents, shoulder pads, non-functional flap below the waist, a half belt at the center back and a full front opening secured by three buttons. The pants feature a partially elasticized waist, a side zipper closure and long hemmed legs. Style 20-42017 is a women’s suit consisting of a jacket and pants. The jacket is constructed from four panels sewn together lengthwise and features long sleeves, a notched collar, side front tabs and a full front opening secured by three buttons. The pants feature a partially elasticized waist, a side zipper closure and long hemmed legs. Style 20-41155C consists of a women’s jacket and pants. The jacket is constructed from three panels sewn together lengthwise and features long sleeves, a notched collar, shoulder pads, non-functional flaps below the waist, darts on the front and rear panels and a full front opening secured by three buttons. The pants feature a partially elasticized waist, a side zipper closure and long hemmed legs. Heading 6204, HTS, provides for women’s suits. Note 3(a) to Chapter 62, defines the term “suit” as follows: (a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising: one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, . . .; and one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear)… All of the components of a “suit” must be of the same fabric construction, color and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. Styles 20-35505 and 20-42017 are composed of two garments made of identical fabric comprising one jacket consisting of at least four panels and one pair of pants. The two garments, which are of corresponding size, are of the same fabric construction, color, composition and style. Accordingly, the jacket and pants of these styles appear to meet the basic requirements for a suit as set forth by the chapter note. The jacket of style 20-41155C consists of only three panels. The jacket does not meet the requirements of note 3(a). Accordingly, the jacket and pants are classified separately. The applicable subheading for styles 20-35505 and 20-42017 will be 6204.13.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits…of synthetic fibers: other: women’s. The rate of duty will be 36.3 cents/kg + 25.9 percent ad valorem. The applicable subheading for the jacket of style 20-41155C will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suit-type jackets and blazers…of synthetic fibers: other: women’s. The rate of duty will be 27.3 percent ad valorem. The applicable subheading for the skirt of style 20-41155C will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts…of synthetic fibers: other: women’s. The rate of duty will be 16 percent ad valorem. Styles 20-35505 and 20-42017 fall within textile category designation 644. The jacket of style 20-41155C falls within textile category designation 635 and the skirt of style 20-41155C falls within textile category designation 642. Based upon international textile trade agreements products of Cambodia are subject to a visa requirement. Category 635 from Cambodia is currently subject to quota restraints. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.). 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, National Commodity Specialist Division