CLA-2-62:RR:NC:WA:355 K80926
Ms. Elizabeth Cantu
JC Penney Purchasing Corporation
P. O. Box 10001
Dallas, TX 75301-2321
RE: The tariff classification of men’s suits from Jordan
Dear Ms. Cantu:
In your letter dated December 11, 2003, you requested a classification ruling.
You submitted a sample of a man’s two piece washable suit. Accompanying the suit was a mesh bag packed in its own bag; the mesh bag is intended to be used in washing the suit. The suit, composed of a jacket and matching trousers, is made of 55% polyester, 42% wool and 3% lycra woven fabric. The fibers are chemically treated to withstand washing. You have identified the suit as style 553-0550; 553 being the JCPenney sub, and 0550 the JCPenney lot number.
The suit jacket is made of a four panel (excluding the sleeves) tailored construction with a back seam vent. The jacket features a two button left over right full front opening; four button sleeves; a notched lapel with buttonhole; two front pockets with flaps; and three interior pockets. The matching trousers feature pleated front panels; a waistband with eight belt loops; a zippered front opening; a button and hook at the waistband; two front slash pockets; two back welt pockets with buttons; and cuffed leg openings.
Included with the suit is a mesh bag measuring the approximate length of the suit jacket. It has a full-length center opening and tabs of hook and loop fabric tape at each corner of the bag. This enables the bag to be folded over and remain in a compact state while going through the washing process. Complete washing instructions are included with the bag. The mesh bag is packed into an oblong bag with hook and loop fabric tape. The envelope style container bag is designed to fasten over the cross bar of the suit jacket hanger. You state that the bag is sold with the suit and is designed to accommodate the suit for washing. It’s dimensions and construction features support this claim.
The suit and mesh bag complete with its own packing bag will be considered a set whose essential character is imparted by the suit.
Your sample will be returned as you have requested.
The applicable subheading for 553-0550 will be 6203.12.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ suits: Of synthetic fibers: containing 36 percent or more by weight of wool or fine animal hair. The duty rate will be 5.3¢/kg plus 17.8% ad valorem. In 2004, the duty rate will be 17.5% ad valorem. There will be no corresponding specific rate of duty (i.e., no cents/kg).
Style 553-0550 falls within textile category designation 443. Based upon international textile trade agreements products of Jordan are not subject to quota and do not require a visa.
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 Camille R. Ferraro at 646-733-3046.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division