CLA-2 OT:RR:CTF:TCM H110416 HvB
Cathy Spiotta
Alba Wheels Up International Inc.
1 E Lincoln Ave,
Valley Stream, N.Y. 11580
RE: Tariff classification of women’s suits; Modification of NY N086736 and NY N086592
Dear Ms. Spiotta:
This letter is in response to your request for reconsideration, dated May 21, 2010, on behalf of your client, American Apparel Co., of New York Ruling Letter (“NY) N086736, issued on December 9, 2009, concerning the tariff classification of women’s suit-type jackets and pants, specifically, Styles 37715-05 and 171897-05. In addition, this letter also addresses your request for reconsideration of NY N086592, dated December 7, 2009, also on behalf of American Appeal Co. NY N086592 concerns the classification of women’s suit-type jackets and pants, which you identify as Styles 17821-05, 37821-05, and 17828-40.
In NY N086736, U.S. Customs and Border Protection (“CBP”) classified the jackets of Styles 37715-05 and 171897-05 as “suit-type jackets and blazers” under subheading 6204.33.50, Harmonized Tariff Schedule of the United States (“HTSUS”) 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): Suit-type jackets and blazers: Of synthetic fibers: other.” CBP classified the corresponding pants of Styles 37715-05 and 171897-05 as “trousers…” under subheading 6204.63.35, HTSUS, 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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other.”
In NY N086592, CBP classified the jackets of Styles 17821-05, 37821-05, and 17828-40 in HTSUS subheading 6204.33.55, 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): Suit-type jackets and blazers: Of synthetic fibers: Other.” CBP classified the corresponding pants for each style at issue as “trousers…” in subheading 6204.63.35, HTSUS, 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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other.”
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed action was published in the Customs Bulletin, Vol. 49, No. 43, on October 28, 2015. No comments were received in response to the notice.
Your submission included samples of each style at issue. Per your request, the garments are being returned to you.
FACTS:
Each style at issue consists of a set of garments consisting of a jacket and a pair of pants in the same style, color, construction, and composition. Each garment is made from synthetic fabric consisting of 63% polyester, 33% rayon, and 4% spandex. The jackets are not lined.
Style 37715-05 consists of a woman’s jacket and pants. The jacket is comprised of six panels which are sewn together lengthwise; two panels in the front and four panels in the back. The jacket features ¾ length sleeves with cuffs, a notched collar, two chest pockets with flaps, self-fabric loops and a tie belt, shoulder pads and a full front opening secured by three buttons. The pants features a waistband with two front hook and eye closures, a front zipper closure and long hemmed legs. Both the pants and the jacket are a Women’s size 18W. Both the jacket and pants have a hang tag that states “2 Piece Set”.
Style 171897-05 features a jacket which is comprised of seven panels sewn together lengthwise; three panels in the front and four panels in the front. It also features long sleeves, a shawl collar, thread belt loops, a self-fabric tie, shoulder pads, and a full front opening secured by a snap closure. The pair of pants for this style features a waistband with two front hook and eye closures, a front zipper, and long hemmed legs. The jacket and pants are both labeled Size 8. Both the jacket and pants have a hang tag that states “2 Piece Set”.
Style 37821-05 consists of a woman’s jacket and pants, which both have hang tags that states “2 Piece Set”. The jacket has three panels in the front on each side of the opening that are sewn together lengthwise with four panels in the back. Both the back and the front of the garment feature seams at the waistband. The jacket features shoulder pads, a notched collar, and a 2 button closure that secures a full frontal opening. A fabric self-tie belt is attached to the jacket. The pant features a waistband with two hook and eye closures, a front zipper opening, and long hemmed legs.
Style 17821-05 consists of jacket and pants. The jacket is composed of more than three panels. It also features long sleeves, a notched collar, shoulder pads, two pockets at the waist and a full front opening secured by two buttons. There are belt loops above the pockets for a belt. The pant features a waistband with two hook and eye closures, a front zipper opening, and long hemmed legs. Both the jacket and pants have a hang tag that states “2 Piece Set”. The items are both labeled Women’s size 8.
Style 17828-40 also consists of a woman’s jacket and pants. The jacket features six panels in total, with three panels in the front and the back. The panels are sewed together lengthwise. The jacket has a notched collar, shoulder pads, two faux pockets at the waist and a full front opening that is secured by one button. The jacket and pants are both labeled Size 8. Both the jacket and pants have a hang tag that states “2 Piece Set”.
You request classification of these garments in subheading 6204.13, HTSUS, the subheading which provides for women’s or girls’ “suits”.
ISSUE:
Whether the instant garments are classified together as suits in subheading 6204.13, HTSUS, or as “suit-type jackets and blazers” and “trousers” in subheading 6204.33, HTSUS, and 6204.63, respectively?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
Because the instant classification dispute occurs beyond the four-digit heading level, GRI 6 is implicated. GRI 6 states:
For legal purposes, the classification of goods in the subheading of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
The HTSUS provisions under consideration are as follows:
6204 Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear):
Suits:
***
6204.13 Of synthetic fibers
***
Suit-type jackets and blazers
6204.33 Of synthetic fibers:
***
Trousers, bib and brace overalls and shorts (other than swimwear)
***
6204.63 Of synthetic fibers
Note 3 to Chapter 62, HTSUS, in pertinent part, states:
For the purposes of headings 6203 and 6204:
The term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:
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 whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
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.
All of the components of a "suit" must be of the same fabric construction, color and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
…
* * *
There is no dispute that the subject women’s garments are classified in heading 6204, HTSUS. To the contrary, the dispute is at the 6-digit level. You argue that the instant garments should be classified as “suits” in subheading 6204.13, HTSUS, whereas in NY N086736 and NY N086592, CBP classified the jacket and pants of each style at issue separately, in subheadings 6204.33 and 6204.63, HTSUS.
Note 3(a) to Chapter 62, HTSUS, defines the term “suit” as “a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric, and which are comprised of one of a number of specific type of garments designed to cover the lower body and a suit coat or suit jacket. See Headquarters Ruling Letter (HQ) 962125, dated May 5, 2000. Thus, we must evaluate each pair of garments as a whole before we can determine if the individual articles meet the criteria for suit jackets and suit pants. In this case, we are presented with garments each composed of a jacket and a pair of pants. The components of each style at issue are of the same fabric construction, style, color, and composition. Each pant and jacket are also of corresponding sizes. See HQ 953237, dated February 2, 1993. Accordingly, the first defintitional requirement is met.
Note 3(a) requires that the outer shell of suit-jackets in heading 6204, HTSUS, consist of at least four panels. Each jacket presented meets this requirement as each jacket features at least four panels, as noted above. Therefore, we find that the instant merchandise, Styles 37715-05, 171897-05, 37821-05, 17821-05, and 17828-40, each meet the requirements of Note 3(a) to Chapter 62, HTSUS. Accordingly, by operation of GRI 1, the instant merchandise are classified in subheading 6204.13.20, HTSUS, as “Women’s or girl suits…: Suits: Of Synthetic fibers: Other.”
HOLDING:
By application of GRI 1, the women’s pants suits, Styles 37715-05, 171897-05, 37821-05, 17821-05, and 17828-40, are classified in heading 6204, HTSUS, and specifically in subheading 6204.13.20.10, HTSUSA, which provides for “Women’s or girl’s suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: Suits: Of Synthetic Fibers: Other: Women’s.” Under the 2016 HTSUS, the column one, general rate of duty is 35.3¢/kg + 25.9% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N086736, dated December 9, 2009, is hereby MODIFIED with respect to Style 37715-05 and Style 171897-05.
NY N086592, dated December 7, 2009, is hereby MODIFIED with respect to Style 17821-05, Style 37821-05, and Style 17828-40.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division