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NY K88835

September 16, 2004

CLA-2-62:RR:NC:N3:360 K88835


TARIFF NO.: 6204.39.3010

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:

In your letter dated August 23, 2004, on behalf of Indigo Moon, Inc., you requested a classification ruling. The submitted samples 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. The fiber content of the woven fabric shell is 70% rayon, 20% polyester and 10% cotton fibers. 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 is your contention that the submitted garment is classifiable under subheading 6204.39.8030, HTS, based on your analysis of Section XI, Subheading Note 2(A) and Section XI, Note 2(A). We disagree and draw your attention to Section XI, Note 2(B) (b), (c) and (d):

(b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;

(c) When both Chapter 54 and 55 are involved with any other Chapter, Chapter 54 and 55 are to be treated as a single Chapter;

(d) Where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

In accordance with General Rule of Interpretation 1, the above section notes are to be used in determining the appropriate fiber of a garment for classification purposes. The subheading note refers the classifier to the heading note. The heading note requires first and foremost, that if one fiber exceeds all other fibers, the item is to be considered “of” that fiber. Therefore, for all of the submitted styles, rayon exceeds the weight of the other fibers. Rayon is an artificial fiber, therefore the garments are considered to be of artificial fibers.

You cited NY ruling J85832, dated July 15, 2003, in which an essential character determination was made on garments constructed from alternating patches of different materials: 100 percent suede, 100 percent leather and 100 percent polyester woven fabric. In this case, while some of the styles are constructed from patches, the fiber content of the patches is identical. Because the facts differ in these rulings, the analysis provided in NY ruling J85832 must be distinguished from the analysis in this instance.

The applicable subheading for style 6114 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, blazersof other textile materials: of artificial fibers: other women’s. The duty rate will be 27.3 percent ad valorem.

Style 6114 falls within textile category designation 635. Based upon international textile trade agreements products of India 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.


Robert B. Swierupski

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