The tariff classification of women’s jackets from Hong Kong

NY L80051 November 2, 2004 CLA-2-62:RR:NC:N3:360 L80051 CATEGORY: Classification TARIFF NO.: 6204.33.5010 Robert T. Stack Tompkins & Davidson, LLP One Astor Place 1515 Broadway New York, NY 10119 RE: The tariff classification of women’s jackets from Hong Kong Dear Mr. Stack: In your letter dated October 4, 2004, you requested a classification ruling on behalf of Item Eyes, Inc. The sample submitted with your request will be returned as requested. Style 47222S is a women’s lined jacket made from a woven 62% polyester, 33% rayon, 5% spandex fabric. The tailored jacket is collarless and features long hemmed sleeves and a full front opening secured by a single hook and eye closure at the waist. The body of the garment consists of more than four panels and there is a simulated belt. It is your contention that style 47222S is classifiable as a jacket, but under heading 6211, HTS, due to the absence of button closures and an open front. The correct classification for this suit-type jacket is under subheading 6204.33.5010, HTS, which provides for women’s suit-type jackets and blazers of synthetic fibers. The Explanatory Notes for suits of heading 6103, HTS, which applies to the articles of heading 6204, HTS, states: (A) The term "men's or boys' suit" means a set of garments composed of two or three pieces made up in identical fabric and comprising: one suit coat or suit jacket…designed to cover the upper part of the body, with a full front opening without a closure or with a closure other than a slide fastener (zipper). The applicable Explanatory Notes of heading 6103, HTS, which relate to jackets and blazers of heading 6204 states: The jackets or blazers of this heading have the same characteristics as the suit coats and suit jackets described in paragraph (A)… The submitted jacket has a full frontal opening with a single hook and eye closure. Since it does not have a zipper closure and it fits the other descriptors in the Explanatory Notes for suit-type jackets and blazers, we believe that the submitted jacket meets the requirements for classification as a suit-type jacket in heading 6204, HTS. The applicable subheading for style 47222S will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for suit-type jackets and blazers: of synthetic fibers: other, women’s. The duty rate will be 27.3 percent ad valorem. Style 47222S falls within textile category designation 635. Based upon international textile trade agreements products of Hong Kong 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