us-cbp-cross-rulings-hq-081487•HQ 081487: Tariff Classification of women's jacket and skirt
HQ 081487: Tariff Classification of women's jacket and skirt
us-cbp-cross-rulings-hq-081487HQ 081487: Tariff Classification of women's jacket and skirtGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 081487
March 2, 1989
CLA-2 CO:R:C:G 081487 LS
CATEGORY: Classification
TARIFF NO.: TSUS 6204.39.3010, 6204.59.3010
Robert D. Stang, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York 10017
RE: Tariff Classification of women's jacket and skirt
Dear Mr. Stang:
Your inquiry on behalf of your client, Junior Gallery,
dated November 30, 1987, addressed to our New York office
concerning the tariff classification of a women's jacket and
skirt under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) was referred to this office for a direct
reply to you. Samples were submitted for examination.
FACTS:
The submitted sample, style 4596, consists of a women's
jacket and skirt manufactured from 100 percent woven rayon
fabric. The jacket features double breasted styling, two front
pockets below the waist, a single breast pocket, two front
panels, two side panels, and one back panel. The skirt
features a rear zippered opening secured by a single button and
two side seam pockets. The fabric of both components is of a
twill weave construction featuring white and beige colored
yarns in a herringbone pattern. The fabric of the jacket
contains additional colored yarns which are dark pink and dark
beige in a vertical direction, and light pink and light beige
in a horizontal direction, thus creating a checked or plaid
pattern.
Junior Gallery, through its attorney, states that the
merchandise will be invoiced and retailed as a suit, i.e., the
jacket and skirt will go to the same department in the retail
outlet, will be displayed on one hanger, and will be sold
together. Junior Gallery further states that the jacket and
skirt will not be retailed as coordinates.
-2-
In support of its position that the jacket and skirt are
properly classifiable as a suit under subheading 6204.19.20,
HTSUSA, Junior Gallery contends that both components are of
identical fabric, i.e., of the same fabric construction, style,
color, and composition, as required by Note 3(a) to Chapter 62,
Section XI of the HTSUSA. The inquirer asserts that the term
"identical fabric," as used in Note 3(a), includes fabrics with
minor differences or fabrics that are essentially the same.
Definitions of the word "identical" are cited from several
dictionaries.
With respect to the requirement in Note 3(a) to Chapter
62, Section XI, HTSUSA, that the fabric of the jacket and skirt
have the same style, color, and composition, Junior Gallery
states that the skirt and jacket have the same wide herringbone
style, are both beige in color, and are both composed of 100
percent rayon. As to the fabric construction, the inquirer
notes that both garments have a basic herringbone twill weave
and the same finish. Junior Gallery asserts that the
additional checked pattern in the jacket, which accounts for
only a small percentage of the yarns in the jacket, constitutes
only a minor variation from the fabric construction of the
skirt.
ISSUE:
Whether the subject jacket and skirt are classifiable as a
suit in subheading 6204.19.2000, HTSUSA, or whether each piece
is separately classifiable, the jacket in subheading
6204.39.3010, HTSUSA, and the skirt in subheading 6204.59.3010,
HTSUSA?
LAW AND ANALYSIS:
Classification of products under the HTSUSA is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides
that "classification shall be determined according to the terms
of the headings and any relative section or chapter notes, and
provided such headings or notes do not otherwise require,
according to [the remaining GRI's taken in order]."
Note 3(a) to Section XI, Chapter 62, states in pertinent
part:
(a) The term "suit" means a set of garments composed
of two or three pieces made up in identical fabric and
comprising:
- one garment designed to cover the lower
part of the body and consisting of trousers,
breeches or shorts (other than swimwear),
- 3 -
a skirt or a divided skirt, having neither
braces nor bibs, and
- one suit coat or jacket the outer shell of
which, exclusive of sleeves, consists of
four or more panels, designed to cover the
upper part of the body, possibly with a
tailored waistcoat in addition.
All of the components of a suit must be of the same
fabric construction, style, color and composition;
they must also be of corresponding or compatible
size.
The Explanatory Note to heading 6204, which constitutes
the official interpretation of the HTSUSA at the international
level, states that the provisions of the Explanatory Note to
heading 6104 apply, mutatis mutandis, to the articles of
heading 6204. With regard to the jacket component of a suit,
the Explanatory Note to heading 6104 states in pertinent part:
- one suit coat or suit jacket the outer
shell of which (exclusive of sleeves,
and facings or collar, if any) consists
of at least four panels (two in front
and two at the back) sewn together
lengthwise, designed to cover the upper
part of the body, with a full front
opening without a closure or with a closure
other than a slide fastener (zipper).
We agree that the jacket and skirt fabrics are identical
in both construction and composition, in that they are both of
a twill weave, and are made of 100 percent rayon. However, we
disagree that they are identical in color and style. The skirt
is clearly not the same color as the jacket, since the skirt
features white and beige yarns only, while the jacket has yarns
of the following additional colors: light pink, dark pink,
light brown, and a darker beige. Although both the skirt and
jacket have the basic herringbone weave, the jacket has an
additional checked or plaid pattern created by the horizontal
and vertical directions of the light pink, dark pink, light
brown, and darker beige yarns, which is not present in the
skirt. Thus, the skirt and jacket are not identical in style.
We also find that the jacket and skirt do not constitute a
suit because the jacket does not consist of two front panels
and two back panels sewn together lengthwise, which is the
- 4 -
interpretation of the "four or more panels" requirement set
forth in the Explanatory Note to heading 6204. Instead, the
jacket consists of two front panels, two side panels, and one
back panel. A panel that extends from the front of the jacket
over the side to the back, without a side seam, is considered a
side panel.
HOLDING:
In view of the foregoing, the jacket and skirt in question
do not constitute a suit under the HTSUSA. Therefore, the
jacket is classifiable in subheading 6204.39.3010, HTSUSA,
dutiable at the rate of 29 percent ad valorem, and the skirt is
classifiable in subheading 6204.59.3010, HTSUSA, dutiable at
the rate of 17 percent ad valorem. The applicable textile
categories are 635 for the jacket and 642 for the skirt.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your
local Customs office prior to importation of this merchandise
to determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Sheila Murphy
1cc: Legal Reference Section
LSchreiber:jaj:1/30/89
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