CLA-2 CO:R:C:T 088476 PR
Robert T. Stack, Esquire
Tompkins & Davidson
One Whitehall Street
New York, New York 10004
RE: Classification of a Woman's Upper Body Garment--Blouse vs.
Suit-type Jacket; Modification of DD 858052
Dear Mr. Stack:
This is in reply to your submission of January 10, 1991, on
behalf of May Department Stores International, Inc., requesting
reconsideration of a Customs Service ruling, DD 858052, dated
November 30, 1990.
FACTS:
The submitted sample, style 5300, is a woman's cotton woven
upper body garment which extends to just below the waist. It has
long sleeves without cuffs, a full lining, nondetachable shoulder
pads which are sandwiched between the lining and the outer shell,
a jewel neckline, and a full frontal opening secured by four 3/4-
inch-in-diameter buttons. The outer shell, which is made from a
lightweight corduroy fabric, consists of, in addition to the
sleeves, two front panels, two rear panels, and two 5-inch wide
panels below the armhole seams.
ISSUE:
In DD 858052, the garment was classified under the provision
for other women's cotton blouses, in subheading 6206.30.3040,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). The inquirer believes that the garment should be
classified under the provision for women's suit-type cotton
jackets, in subheading 6204.32.2010, HTSUSA.
LAW AND ANALYSIS:
Imported goods are classifiable according to the
General Rules of Interpretation (GRI's) of the Harmonized Tariff
Schedule of the United States (HTSUSA). GRI 1 provides that for
legal purposes, classification shall be determined according to
the terms of the headings and any pertinent section or chapter
notes. In this instance, since the garment is classifiable under
one of two eo nomine provisions, we need to proceed no further
through the GRI's--GRI 1 governs the classification of the
subject garment. It remains only to determine whether the
garment is a blouse or a jacket.
A number of advertisements have been submitted to show that
the same or similar garments are commercially sold as jackets.
Further, the inquirer points out that if the instant garment were
imported with a matching skirt (or pants), the combination would
be classified as a suit. We agree with this statement. This is
pertinent because, even though the subject merchandise is not
imported in that manner, Note 3 to Chapter 62, HTSUSA, requires
that a suit be a two or three piece set, one piece of which is a
coat or jacket.
The Guidelines for Reporting Imported Products in Various
Textile and Apparel Categories, C.I.E. 13/88 (53 F.R. 52563,
December 28, 1988), at page 4, state:
Suit-type coats must (1) be tailored, (2) have a full
frontal button or snap opening, (3) have sleeves (of
any length), (4) be designated for wear over a lighter
outer garment, and (5) have three or more panels
(excluding sleeves), of which two are in the front,
sewn together lengthwise. They may be waist length
* * * The bottom part of the front opening is
usually rounded on single breasted models * * *
In our examination of the sample garment, it appears that
(1) the garment is tailored (e.g. the two back panels measure 16
inches across the back and 14 inches across the hem); (2) it has
a full front buttoned opening; (3) it has long sleeves; (4) the
garment is of a weight which enables it to be worn both with or
without a blouse underneath; however, it is our view that it
would most often be worn in the manner of a jacket and even when
worn without a blouse, it retains the appearance of a jacket; and
(5) the body of the garment is made of six panels sewn together
lengthwise. Further, we note that the garment has the following
additional jacket features: (1) The sleeves have no cuffs; (2)
the garment is fully lined; (3) the shoulder pads are located
between the lining and the outer shell; and (4) the bottom
portions of the front opening are rounded.
HOLDING:
In view of the above, we find that the submitted sample is
a jacket and, pursuant to GRI 1, classifiable under the provision
for women's woven corduroy suit-type jackets, of cotton, in
subheading 6204.32.2010, HTSUSA, with duty, as a product of Sri
Lanka, at the rate of 10 percent ad valorem. The textile and
apparel category applicable to this merchandise is 335.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying DD
858052 to reflect the above classification effective with the
date of this letter. However, if, after your review, you
disagree with the legal basis for our decision, we invite you to
submit any arguments you may have with respect to this matter.
Any submission you wish to make should be received within 30 days
of the date of this letter.
This notice is a modification of DD 858052 pursuant to
Section 177.9(d)(1) (19 CFR 177.9(d)(1)). It is not retroactive.
However, DD 858052 will not be valid for importations of the
subject merchandise arriving in the United States after the date
of this notice. We recognize that pending transactions may be
adversely affected (i.e. merchandise previously ordered and
arriving in the United States subsequent to this modification
will be classified accordingly. If it can be shown that you
relied on DD 858052 to your detriment, you may apply to this
office for relief. However, you should be aware that in some
instances involving import restraints, such relief may require
separate approvals from other government agencies.
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
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Dick Crichton--OTO
1cc: Cynthia Reese