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NY K85235

June 4, 2004

CLA-2-62:RR:NC:N3:360 K85235


TARIFF NO.: 6204.33.5010

Ms. Janice Sarmiento
McNaughton Apparel Group Inc.
498 Seventh Avenue
9th Floor
New York, NY 10018

RE: The tariff classification of women's jackets from China

Dear Ms. Sarmiento:

In your letter dated May 13, 2004, you requested a tariff classification ruling on behalf of Norton McNaughton. The submitted sample will be returned to you as requested.

Style MA 5PPJUJ is a women’s jacket constructed from 100 percent polyester woven fabric. The jacket features a quilted outer shell, long sleeves, a collar, two patch pockets below the waist, back vents and a full front opening secured by six snap closures. The garment has a detachable faux fur collar with seven elasticized loops that are designed to attach to the six buttons on the existing collar at the inside of the neck opening.

The jacket with a detachable collar is sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). GRI 3(b) further provides that classification of composite goods is to be determined by that component which imparts the essential character to the good. In the case of garments with accessories, it is the garment, which imparts the essential character, as the accessory merely acts to enhance the garment in some way. Therefore, the jacket imparts the essential character for style MA 5PPJUJ.

The applicable subheading for style MA 5PPJUJ 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, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of synthetic fibers: other: women’s. The rate of duty will be 27.3 percent ad valorem.

Style MA 5PPJUJ falls within textile category designation 635. Based upon international textile trade agreements products of China are currently subject to quota restraints 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.).

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.


Robert B. Swierupski

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