The tariff classification of a woman’s blazer and necktie from Indonesia

NY L82896 April 13, 2005 CLA-2-62:RR:NC:N3:360 L82896 CATEGORY: Classification TARIFF NO.: 6204.31.2010 Ms. Lisa Martin Blue Star Imports L.P. 150 Thorn Hill Road Warrendale, PA 15086 RE: The tariff classification of a woman’s blazer and necktie from Indonesia Dear Ms. Martin: In your letter dated March 11, 2004, you requested a classification ruling. The submitted sample will be returned to you as requested. Style 1041 consists of a woman’s tweed blazer and madras necktie. The blazer is constructed from woven fabric that is 70 percent wool, 25 percent nylon, 3 percent polyester and 2 percent other fibers. The blazer features long sleeves with buttoned vents, a notched collar, one chest pocket with an appliqué, two pockets below the waist, a back vent, a lining and a full front opening secured by three buttons. The necktie is constructed of 100 percent cotton woven fabric. You have indicated that the jacket and necktie will be imported and sold together as a unit. The jacket is classifiable under heading 6204 and the tie is classifiable under heading 6215. General Rule of Interpretation (GRI) 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives the set its essential character. The jacket and tie are considered a set for purposes of classification. As the tie is an accessory to the jacket, it is the jacket which determines the essential character of the set. The applicable subheading for style 1041 will be 6204.31.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of wool or fine animal hair: other: women’s. The duty rate will be 17.5 percent ad valorem. The jacket falls within textile category designation 435 and the tie falls within textile category designation 359. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” 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. 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