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NY B84596

May 21, 1997

CLA-2-62:RR:NC:TA:360 B84596


TARIFF NO.: 6204.39.3010; 6204.53.3010

Mr. William F. Sullivan
MSAS Customs Logistics
248-06 Rockaway Blvd.
Jamaica, NY 11422

RE: The tariff classification of a woman's jacket and skirt from Hong Kong

Dear Mr. Sullivan:

In your letter dated April 21, 1997, on behalf of Newport News, Inc., you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover.

Style 00309 consists of a jacket and skirt. The jacket is constructed from 70 percent rayon and 30 percent polyester woven crepe fabric with a collar made from 100 percent polyester georgette fabric. The skirt is constructed from 100 percent polyester georgette woven fabric and has a waist band made from the same 70 percent rayon and 30 percent polyester woven fabric as the body of the jacket. Both garments are lined. The jacket consists of seven panels joined together lengthwise and features long sleeves, a ruffle collar, a full front opening secured by ten fabric covered buttons with loop closures and two patch pockets below the waist. The skirt has a rear zipper closure.

You question whether the two garments meet the tariff definition of a suit. Chapter 62 note 3(a) sets out the requirements for when two garments are to be considered a suit. In part the note states: All of the components of a suit must be of the same fabric construction, style, color and composition ...(emphasis added). Although both garments use combinations of
identical woven fabric and color, the main body of the garments are not of the same construction, composition and color.

The Explanatory Notes to heading 61.03, HTS, which applies mutatis mutandis to heading 6204 state:

For the purposes of Chapter Note 3(a), the expression "identical fabric" means a single fabric, i.e., the fabric must be:

-of the same construction, i.e., it must be obtained by the same yarn-bonding technique (having the same stitch size) and the structure and measurement (e.g. decitex number)of the yarns used must also be the same;

-of the same colour (even the same shade and pattern of colour); this includes fabrics of different-coloured yarns and printed fabrics;

-of the same composition, i.e., the percentage of the textile materials used (e.g., 100% by weight of wool, 51% by weight of synthetic fibres, 49% by weight of cotton) must be the same.

Alhough the garments are of a woven construction, the body of the jacket is made-up of 70% rayon/30% polyester crepe fabric while the body of the skirt is made up of 100% polyester georgette fabric. Furthermore, it appears that the body of the jacket is of one solid color with only a collar of a lighter shade, while the body of the skirt is of the lighter shade with only the waist band of the darker shade. In this case the pattern or arrangement of color is not identical. When embellishments of a different fabric composition, construction or color are added to the body of one garment, to be considered a suit, the embellishment must be repeated on the other garment. In those cases, the body of the garments are of identical fabric with only the decoration or embellishment differing in fabric construction, composition and/or color.

Because the jacket and skirt of style 00309 differ in construction, color and composition they cannot be considered a suit for tariff purposes. Accordingly, by virtue of note 3(a) to Chapter 62, the garments do not make up a suit and are therefore classified under their separate headings.

The applicable subheading for the jacket of style 00309 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 and blazers...of artificial fibers: Other: Women's. The duty rate will be 28.5 percent ad valorem.

The applicable subheading for the skirt of style 00309 will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts...of synthetic fibers: Other: Women's. The duty rate will be 16.7 percent ad valorem.

The jacket of style 00309 falls within textile category designation 635, while the skirt falls within category 642. Based upon international textile trade agreements products of Hong Kong are subject to a visa requirement and quota restraints.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 (212) 466 - 5866.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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