CLA-2-62:OT:RR:NC:N3:356
Ms. Beth C. Ring, Esq.
Sandler, Travis and Rosenberg, P.A.
551 Fifth Avenue, Suite 1100
New York, NY 10176
RE: The tariff classification of a men’s woven suit from Vietnam
Dear Ms. Ring:
In your letter dated November 29, 2016 you requested a tariff classification ruling on behalf of your client, Marcraft Clothes, Inc. Your sample will be returned.
The submitted sample, for which a style number is not available, is comprised of three pieces: a men’s suit-type jacket, a pair of men’s trousers, and a men’s vest. You indicate that the three pieces will be put up together for retail sale. In addition, although no information has been provided regarding the sizes of the garments, you state the the three pieces are of compatible size. The jacket, the trousers, and the two front panels of the vest are constructed from identical 65% polyester and 35% rayon, woven fabric.
The jacket is constructed of six panels sewn together lengthwise and features a notched collar with lapels; a non-functional button hole on the left lapel; a left-over-right, full front opening with two non-functional button holes on the left front panel; a button sewn over the upper button hole with a concealed magnet closure behind this button; a button sewn on the right front panel opposite the lower button hole; a hanger loop at the center rear inner neckline; long, hemmed, vented sleeves with four buttons on each sleeve; two inset pockets with flaps below the waist; two inner welt pockets on the left front panel; an inner welt pocket on the right front panel; a hemmed bottom with curved edges on the front panels; and two rear vents. The body and sleeves of the garment are lined with 100% polyester woven fabric.
The trousers feature a flat waistband; a left-over-right opening with a button, a non-functional button hole, and a hook-and-loop closure on the front waistband; two concealed magnet closures within the fly placket; four elastic strips enclosed within the waistband, two of which are partially visible on the waistband’s inner surface; an inset coin pocket at the right front waist; two inset pockets at the waist; two welt pockets at the rear; and hemmed legs.
The vest is constructed from three panels (two in the front, and one in the rear) sewn together lengthwise. The rear panel is constructed of the same 100% polyester woven fabric as the lining of the jacket body. The garment features a V-neckline; oversized armholes; a left-over-right, full front opening with five faux button closures and five magnet closures concealed behind the buttons; pointed front panels; two welt pockets at the waist; an adjustable polyester, woven fabric belt in the rear with a metal buckle; and a full lining of 100% polyester woven fabric.
Note 3(a), Chapter 62, Harmonized Schedule of the United States (HTSUS) defines a “suit” as:
a set of garments composed of two or three pieces made up, in respect of their outer surface, pieces made up in identical fabric, put up for retail sale, 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 constiting of trousers, breeches or shorts (other than swimwear)… having neither braces nor bibs.
This note goes on to state that “all of the components of a “suit”… must be of corresponding or compatible size.”
The subject garments meet these requirements. Accordingly, the applicable subheading for this three-piece suit will be 6203.12.2010, HTSUS, which provides for: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suits: Of synthetic fibers: Other: Men’s. The rate of duty will be 27.3% ad valorem.
Regarding your claim for duty free treatment under 9817.00.96, HTSUS, you state that these garments “are designed for individuals with limited mobility or dexterity.” The jacket, trousers, and vest contain Magna Ready® self-closing technology that eliminates the need to button or zip the garments. Simply pressing together the two sides of the jacket front, fly placket, and vest front snaps the magnets into place. The magnets are hidden between layers of fabric, and buttons are placed decoratively on the garments. The magnetic closures are clearly consistent with the garments being specially designed for use by those with chronic disabilities (for example, arthritis, Parkinson’s disease) who struggle to dress themselves.
On that basis, a secondary classification will apply for these items in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any).
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 World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division