HQ 951830: Classification of a women's jacket and skirt; classifiable as a suit

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 951830

                          June 16, 1993




CLA-2  CO:R:C:T   951830 CC

CATEGORY:  Classification

TARIFF NO.:  6204.13.2010

Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE:  Classification of a women's jacket and skirt; classifiable
     as a suit

Dear Ms. Friedman:

     This letter is in response to your inquiry, on behalf of
Junior Gallery, requesting the tariff classification of a women's
jacket and skirt.  Samples were submitted for examination and
will be returned under separate cover.

FACTS:

     The submitted merchandise, designated by you as style 8522,
consists of a women's sized jacket and skirt manufactured from an
identical 65 percent polyester and 35 percent gabardine woven
fabric outer shell, with a 100 percent woven nylon lining.  The
jacket features a full front opening without means of closure,
long sleeves without cuffs, slant pockets below the waist,
pleated shoulder inserts, stand-up collar and flared bottom. 
Both the front and rear of the jacket contain four panels: two
shoulder and two body panels (the rear ones sewn together
lengthwise).  Although you state that the jacket does not extend
below mid-thigh, a report from our New York office indicates that
it extends below.  The skirt features a rear zipper, partially
elasticized waistband and side seam pockets.    

ISSUE:

     Whether the merchandise at issue is classifiable as a suit
in Heading 6204 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)?



LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.  

     Note 3 to Chapter 62, HTSUSA, states that for purposes of
headings 6203 and 6204 the following:

         (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.

     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.  If several separate components to
cover the lower part of the body are entered
together (e.g., trousers and shorts, or a skirt or
divided skirt and trousers), the constituent lower
part shall be the trousers, or, in the case of
women's or girls' suits, the skirt or divided
skirt, the other garments being considered
separately.   

     The Harmonized Commodity Description and Coding System,
Explanatory Notes, the official interpretation of the HTSUSA at
the international level, states at page 852 for Heading 6204 that
the Explanatory Notes to Heading 6104 are applicable.  The
Explanatory Notes to Heading 6104, Paragraph (A), at page 836,
state that the term "women's or girls' suit" means a set of
garments composed of two or three pieces made up in identical
fabric and comprising:

...

- 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).  It does not extend below
the mid-thigh area and is not for wear over another
coat, jacket or blazer.  A tailored waistcoat may also
be included.   

     You state that the subject merchandise is classifiable as a
suit.  This merchandise consists of a jacket and skirt that are
made up of identical fabric and are compatible in size.  The
jacket consists of two front panels and two back panels sewn
together lengthwise.  The jacket is fully lined and tailored. 
The jacket also has a full front opening without a closure and is
not for wear over another coat, jacket or blazer.  The subject
merchandise, therefore, meets all the requirements for
classification as a suit except possibly for one: the jacket may
fall below mid-thigh, which would contradict the Explanatory Note
that states that for classification as suits, the jacket does not
extend below the mid-thigh area.  

     In an effort to resolve this question, we arranged for two
persons of approximately the same height to try on the sample
jacket.  In one instance the garment fell below mid-thigh, while
in the other instance it did not.  We therefore cannot state
conclusively that the jacket extends below the mid-thigh of the
wearer.

     According to your submissions, the subject merchandise will
be invoiced and retailed as a suit: the jacket and skirt will be
displayed on one hanger and will be sold together.  This
merchandise is in commercial reality a suit.  The question is
whether it should be excluded from classification as a suit, in
application of the Explanatory Notes.

     We have stated the following concerning the length of a
garment and how it affects its classification the following in
HRL 088077 of October 25, 1990:

     In addition, the length of a garment in relation
to the wearer is dependent on the individual's
measurements (dimensions).  Accordingly, where it is
necessary because of the nature of the garment to
determine whether that garment reaches to, or below,
the midthigh area, some degree of consideration should
be given to reasonable variations in the measurements
of an intended wearer.  

     Therefore, we do not believe that the subject merchandise
should be excluded from classification as a suit.  Consequently, 

the subject merchandise is classifiable as a suit in Heading
6204.

HOLDING:

     The merchandise at issue is classified under subheading
6204.13.2010, HTSUSA, 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), suits, of synthetic fibers, other,
women's.  The rate of duty is 37.5 cents per kilogram plus 27.5
percent ad valorem, and the textile category is 644.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.  

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.



                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division