HQ 084849: Classification of a women's suit--reconsideration of NYRL 840454

us-cbp-cross-rulings-hq-084849HQ 084849: Classification of a women's suit--reconsideration of NYRL 840454Guidance

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 084849

                                February 23, 1990


      CLA-2 CO:R:C:G  084849  CMR

      CATEGORY: Classification

      TARIFF NO.: 6204.13.2010, 6114.30.1020

      Gail Cumins, Esq.
      Sharretts, Paley, Carter & Blauvelt, P. C.
      Sixty-seven Broad Street
      New York, New York  10004

      RE: Classification of a women's suit--reconsideration of
          NYRL 840454

      Dear Ms. Cumins:

           This ruling is in response to your submission of June 12, 1989,
      on behalf of Sassco Fashions, Division of Leslie Fay, requesting
      reconsideration of NYRL 840454 of May 18, 1989.  In that ruling, the
      jacket and skirt components of style L-512, a women's suit, were
      separately classified.  The reason the components were classified
      separately, as opposed to classification as a women's suit, was the
      presence of piping on the jacket and lack thereof on the skirt.

      FACTS:

           The merchandise at issue, style L-512, consists of a women's
      suit-type jacket, skirt, and sleeveless top.  The jacket and skirt
      are lined with 100 percent acetate woven fabric and the outershell of
      each is made of 95 percent rayon and 5 percent silk woven fabric.
      The top is cut and sewn from portions of warp-knit fabric and woven
      fabric.  The warp-knit fabric, which forms the outer layer on the
      front portion of the garment, is composed of 50 percent rayon, 30
      percent acetate, and 20 percent nylon.  The woven fabric, which forms
      the rear portion and the inner layer of the front, is made of 100
      percent polyester satin.

           The jacket is double-breasted and features long sleeves with two
      buttons tacked down near the sleeve edges; a full frontal opening
      secured by three snap closures; a V-shaped neckline without collar or
      lapels; and textile piping extending around the neck and down the
      edges of the front panels.  The piping on the jacket has the
      appearance of shiny satin fabric and has no counterpart on the skirt.
      The sample jacket submitted for our review varies slightly











                                       -2-


      from the sample submitted with the original ruling request; however,
      the differences are minor and are of no consequence to the issue at
      hand.

           The skirt features two, flounce-like, self-fabric segments which
      give it a "triple-layered" appearance; a partial opening on the side
      which is secured by a zipper closure; a single-button closure on the
      waistband, located directly above the zipper; and a vented bottom.

           The top is supported by shoulder straps and lacks a neckline.
      Its top edge extends across the chest and back, leaving the shoulders
      and upper back bare.  The garment also features spangles and beads on
      the front and a fully elasticized top edge on the back.  The outer
      layer of the front is stitched to the inner layer along the top edge
      and at the side seams; the bottom edge of the outer layer is not
      stitched down.

      ISSUE:

           Are the jacket and skirt components of style L-512, a women's
      suit, separately classifiable due to the presence of the piping on
      the jacket, or should the piping be disregarded and the components
      classified as a women's suit?

      LAW AND ANALYSIS:

           Classification of products under the HTSUSA is governed by the
      General Rules of Interpretation (GRIs).  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 GRIs taken in order].

           Note 3(a) to Chapter 62, Section XI, 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), 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.














                                       -3-


               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, Explanatory Note (A) 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).  *  *  *

           The jacket and skirt components appear to meet all the
      requirements of the above provisions if the piping on the jacket is
      disregarded.  If the piping is not disregarded, then the components
      fail to meet the requirement of being made up in identical fabric.

           The General Explanatory Notes for Chapter 62 contain the
      following language:

                The classification of goods in this Chapter is not affected
           by the presence of parts or accessories of, for example, knitted
           or crocheted fabrics, furskin, feather, leather, plastics or
           metal.  Where, however, the presence of such materials
           constitutes more than mere trimming the articles are classified
           in accordance with the relative Chapter Notes * * *, or failing
           that, according to the General Interpretative Rules.

           The Explanatory Notes, which serve as guidance only, are read in
      conjunction with the Legal Notes.  Should any conflict arise between
      the two, the Legal Notes, of course, take precedence.

           In this case, the piping on the jacket is 1/8" wide and is the
      same color as the fabric of the jacket and skirt.  Customs believes
      that this jacket and skirt are classifiable as a suit, despite the
      piping, within the meaning of Note 3(a) and the Explanatory Notes.


















                                       -4-


      HOLDING

           Pursuant to 19 CFR 177.9(d) (1989), NYRL 840454 of May 18, 1989,
      is hereby modified.  The jacket and skirt components of style L-512
      are classified together as a women's suit in subheading 6204.13.2010,
      HTSUSA, textile category 644, dutiable at 37.5 cents per kilogram
      plus 27.5 percent ad valorem.  The top component remains classified
      in subheading 6114.30.1020, HTSUSA, which provides for women's or
      girls' knit tops of man-made fibers.  The textile category is 639 and
      the rate of duty is 30 percent ad valorem.

           We recognize that pending transactions may be adversely affected
      by this modification.  If such a situation arises, you may, at your
      discretion, notify this office and apply for temporary relief from
      the binding effects of the new ruling as may be dictated by the
      circumstances.


                                      Sincerely,



                                      John Durant, Director
                                      Commercial Rulings Division





































      6cc: Area Director, New York Seaport
      1cc: CITA
      1cc: Legal Reference Section
      1cc: Phil Robins






















































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