us-cbp-cross-rulings-hq-081797•HQ 081797: Tariff classification of women's jacket and skirt
HQ 081797: Tariff classification of women's jacket and skirt
us-cbp-cross-rulings-hq-081797HQ 081797: 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 081797
February 14, 1989
CLA-2 CO:R:C:G 081797 LS
CATEGORY: Classification
TARIFF NO.: TSUS 6204.23.0030, 6204.23.0035
Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
80 Broad Street
New York, New York 10004
RE: Tariff classification of women's jacket and skirt
Dear Ms. Cumins:
This is in response to your letter, dated February 11,
1988, written on behalf of your client, Sassco Fashions,
Division of Leslie Fay, in which you requested a tariff
classification ruling on a women's jacket and skirt under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples were submitted for examination.
FACTS:
The submitted sample, style 9300, consists of a women's
navy suit-type jacket and matching skirt manufactured from a 65
percent polyester and 35 percent rayon woven outer shell and a
100 percent woven nylon lining. The jacket features a full
front opening secured by a single button, long sleeves, round
neckline without collar, two pockets below the waist and a
single breast pocket. The skirt features a rear zippered
opening secured by a single button and two side seam pockets.
You have informed us that the jacket and skirt are imported,
marketed, and sold as a single unit.
Sassco Fashions contends that the jacket and skirt are
classifiable as a suit under subheading 6204.19.20, HTSUSA,
because all the requirements for a suit, set forth in Note 3(a)
to Chapter 62, Section XI, HTSUSA, are satisfied. More
specifically, Sassco Fashions asserts that the jacket and skirt
are made up in identical fabric, and that the outer shell of
the suit jacket, exclusive of sleeves, consists of five panels.
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The inquirer disagrees with the view of the National Import
Specialist that the jacket and skirt are not classifiable as a
suit under the HTSUSA because the jacket does not have two back
panels. The National Import Specialist's view is based upon
the Explanatory Note to heading 6104 which is equally
applicable to heading 6204. That Explanatory Note, in
describing the suit jacket component, states that the outer
shell of the jacket "consists of at least four panels (two in
front and two at the back) sewn together lengthwise." The
inquirer asserts that the language contained in the statutory
provision, Note 3(a) to Chapter 62, Section XI, HTSUSA, is
clear and unambiguous in that it requires that the suit jacket
consist of four or more panels, exclusive of sleeves, designed
to cover the upper part of the body. Sassco Fashions contends
that the Explanatory Notes should not be applied to contradict
the plain, unambiguous language of the statute, unless
application of the plain and literal statutory meaning leads to
an absurd result. Further, Sassco Fashions states that the
jacket and skirt, which constitute the suit in question, are
not an anomaly since many women's suit jackets, especially
those with a bold stripe or plaid design, have the same five-
panel construction.
ISSUE:
Whether the subject jacket and skirt are classifiable as a
suit in subheading 6204.13.2010, HTSUSA, or as an ensemble in
subheadings 6204.23.0030 and 6204.23.0035, 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 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
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- 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 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
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.
With respect to the inquirer's argument that the
Explanatory Notes should not be applied because the language
contained in the statutory provision is clear and unambiguous,
we reiterate that the Explanatory Notes constitute the official
interpretation of the HTSUSA at the international level and are
appropriately applied to heading 6204, which is a provision of
the international system.
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Although the jacket and skirt are not classifiable as a
suit under the HTSUSA, they are classifiable as an ensemble.
Note 3(b) to Chapter 62, Section XI, states in pertinent part:
(b) The term "ensemble" means a set of garments
(other than suits and articles of heading 6207
or 6208) composed of several pieces made up in
identical fabric, put up for retail sale, and
comprising:
- one garment designed to cover the upper
part of the body, with the exception of
waistcoats which may also form a second
upper garment, and
- one or two different garments, designed to
cover the lower part of the body and
consisting of trousers, bib and brace
overalls, breeches, shorts (other than
swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be
of the same fabric construction, style, color
and composition; they also must be of
corresponding or compatible size.
The jacket and skirt meet the criteria for an ensemble
since they are of the same fabric construction, style, color
and composition. They are also of corresponding size. The
jacket is the garment designed to cover the upper part of the
body and the skirt is the garment designed to cover the lower
part. Since the jacket and skirt are imported, marketed, and
sold together, they meet the criteria of being put up for
retail sale.
Both garments are classifiable under the provisions for
ensembles of synthetic fibers rather than ensembles of
artificial fibers because, pursuant to Section XI, Subheading
Note 2(A), "[p]roducts of chapters 56 to 63 containing two or
more textile materials are to be regarded as consisting wholly
of that textile material which would be selected under note 2
[to Section XI] for the classification of a product of chapters
50 to 55 consisting of the same textile materials." Note 2 to
Section XI provides that goods classifiable in Chapters 50 to
55 which consist of a mixture of two or more textile materials
are to be classified as if they consist wholly of the textile
material which predominates by weight over each other single
textile material. Linings are generally disregarded for these
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purposes. Here, the jacket and skirt are made up of 65 percent
polyester and 35 percent rayon. (Fabrics of polyester and
rayon are classifiable in Chapter 55.) Since polyester is a
synthetic fiber, both garments are classified as if they
consist wholly of that material.
HOLDING:
In view of the foregoing, the jacket and skirt in question
do not constitute a suit under the HTSUSA. However, they do
constitute an ensemble under the HTSUSA. The jacket is
classifiable in subheading 6204.23.0030, HTSUSA, which provides
for "women's ensembles, of synthetic fibers: other: jackets
and blazers described in heading 6204," and the skirt is
classifiable in subheading 6204.23.0035, HTSUSA, which provides
for "women's ensembles, of synthetic fibers: other: skirts
and divided skirts." Subheadings 6204.23.0030 and
6204.23.0035, HTSUSA state that the rate applicable to each
garment is the rate that would apply if each garment were
entered separately. Therefore, if the jacket and skirt were
entered separately, the jacket would be classifiable in
subheading 6204.33.5010, HTSUSA, which provides for "Suit-type
jackets and blazers: Of synthetic fibers: Other: Women's,"
dutiable at the column 1 rate of 29 percent ad valorem, and the
skirt would be classifiable in subheading 6204.53.3010, HTSUSA,
which provides for "Skirts and divided skirts: Of synthetic
fibers: Other: Women's," dutiable at the column 1 rate of 17
percent ad valorem. The column 1 rate applicable to subheading
6204.23.0030 is 29 percent ad valorem and the column 1 rate
applicable to subheading 6204.23.0035 is 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: Legal Reference Section
1cc: CITA
1cc: Sheila Murphy
1cc: Phil Robins
1cc: NIS Eileen Crowley
LSchreiber:jaj:1/30/89
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