The tariff classification of women’s blazers from India

NY L82167 February 15, 2005 CLA-2-62:RR:NC:N3:360 L82167 CATEGORY: Classification TARIFF NO.: 6204.39.3010; 6204.39.6000 Richard L. Furman DeOrchis & Partners, LLP 61 Broadway – 26th Floor New York, NY 10006-2802 RE: The tariff classification of women’s blazers from India Dear Mr. Furman: This letter replaces the ruling letter we sent to you under file number K88835. The purpose of this replacement letter is to correct the classification of two versions of style 6114 (Natural/Gold and Purple/Gold) based on additional information submitted by your office on January 12, 2005, concerning the fiber content of the individual patches comprising the garment. Please note that the Burgundy/Green version of style 6114 remains classifiable under subheading 6204.39.3010. A corrected letter follows. The samples submitted with your submission will be returned as requested. Style 6114 is a women’s woven patchwork jacket consisting of variously sized patches of tapestry, velvet, silk and jacquard joined by embroidery and embellished with appliqués and lurex thread. In your initial submission you provided an overall fiber content of the woven fabric shell. Your latest submission provides a fiber content statement for each of the different patches as follows: Style 6114, Natural/Gold is composed of twelve (12) different patches: 55.49% rayon/ 44.51% polyester 100% cotton 100% rayon 45.66% polyester/40.80% rayon/13.54% cotton 85.49% rayon/11.60% polyester/2.91% lurex 75.41% silk/24.59% rayon 39.56% rayon/24.48% cotton/31.96% polyester 60.89% polyester/39.11% rayon 100% polyester 100% polyester 92.14% cotton/6.28% polyester/1.58% lurex 67.99% rayon/32.01% polyester Style 6114, Burgundy/Green is composed of eleven (11) different patches: 1/4 -100% polyester 5) 54.55% polyester/ 45.45% rayon 6) 85.49% rayon/11.6% polyester/2.91% lurex 7) 55.03% polyester/46.97% rayon 8) 56.25% rayon/43.75% polyester 9) 54.03% polyester/32.18% cotton/13.79% rayon 10) 51.5% polyester/48.5% rayon 11) 97.2% rayon/2.8% lurex Style 6114, Purple/Gold is composed of nine (9) different patches: 58.49% cotton/29.14%polyester/12.37%rayon 79.68% silk/16.26% polyester/4.06% lurex 74.37% polyester/25.63% rayon 66.92% rayon/33.08% polyester 64.78% rayon/polyester 35.22% polyester 54.55% polyester/45.45% rayon 66.57% rayon/33.42% polyester 100% rayon 51.17% polyester/48.83% rayon The fully lined garment extends from the shoulders to the hips and features long hemmed sleeves; a full front opening secured by five decorative buttons; a mandarin collar and built in shoulder pads. It was your original contention that all versions of style 6114 were classifiable under subheading 6204.39.6000, HTS, based on the aggregated fiber content of all the various patches comprising the garment. This is incorrect in accordance with Section XI note 2(A). You have submitted the fiber content of the individual patches. We agree that no one fabric imparts the essential character to the garments. The garments will be classified in accordance with GRI 3(c), which provides that goods will be classified under the heading which occurs last in numerical order among those which equally merit consideration. See also Section XI subheading note 2(B) (a). Accordingly, the applicable subheading for style 6114 (Burgundy/Green) 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…of other textile materials: of artificial fibers: other women’s. The duty rate will be 27.3 percent ad valorem. The applicable subheading for style 6114 (Natural/Gold and Purple/Gold) will be 6204.39.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers…of other textile materials: other: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 1 percent ad valorem. Style 6114 (Burgundy/Green) falls within textile category designation 635 while style 6114 (Purple/Gold) . 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, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the request, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the classification provided. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2. 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