The tariff classification of women’s jackets and trousers from Thailand

NY K88820 September 23, 2004 CLA-2-62:RR:NC:N3:360 K88820 CATEGORY: Classification TARIFF NO.: 6204.33.5010, 6204.63.3510 Stacy Bauman American Shipping Company Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of women’s jackets and trousers from Thailand Dear Ms. Bauman: In your letter dated August 23, 2004, on behalf of Dress Barn, Inc., you requested a classification ruling. The submitted sample, designated as style 9307, consists of a women’s long sleeved jacket and matching trousers produced from a woven fabric composed of 100 percent polyester. Both pieces are fully lined. The jacket has a collar, a full front opening secured by four buttons and two pockets at the waist with zipper closures. The jacket consists of three panels sewn together lengthwise. Each of these panels is comprised of three horizontal components. The trousers are made from identical fabric as the jacket and extend to the ankles. The trousers have a zippered front closure and side seam pockets. Although you refer to the garments as a suit, they are not classifiable under that provision because the jacket of style 9307 does not constitute a suit jacket component as defined in Note 3(a) to Chapter 62. The jacket component of a suit consists of four or more panels. The Explanatory Notes set out further requirements, especially in relation to the number and construction of the panels: the “panels” (at least two in front and two at the back) making up the outer shell of the suit coat or jacket must be sewn together lengthwise. For this purpose the term “panels” does not include sleeves, facings or collar, if any; While the jacket of style 9307 meets the other requirements for classification as a jacket component of a “suit”, the back panel consists of only one panel constructed from three components sewn together horizontally to form the rear panel. The jacket is not constructed from four panels sewn together lengthwise and is therefore excluded from consideration as a suit component. The jacket and trousers are separately classifiable under their own subheadings. 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’ suits, ensembles, 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 trousers will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets and blazers…trousers…of synthetic fibers: other, women’s. The duty rate will be 28.6 percent ad valorem. The jacket falls within textile category designation 635 and the trousers within textile category designation 648. Based upon international textile trade agreements products of Thailand are 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 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. 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division