CLA-2-62:RR:NC:N3:360 K89917
Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
Inner Tech Park
56 Roland Street
Suite 303
Boston, MA 02129-1223
RE: The tariff classification of a woman's jacket from Hong Kong
Dear Mr. Lynch:
In your letter dated September 28, 2004, you requested a tariff classification ruling on behalf of Susan Bristol Inc. The submitted sample will be returned to you as requested.
Style 1512980 is a woman’s blazer made form patchwork fabric. The jacket features long sleeves, a notched collar, a lining and a full front opening secured by two buttons.
The garment is constructed from five separate fabric patches differing in fiber content as follows:
100 percent cotton
100 percent silk
54 percent silk, 46 percent acrylic
94 percent acrylic, 6 percent polyester
51 percent, 49 percent silk
You have provided the surface area, weight and value for each of these fabric patches to assist in an essential character determination. Based on the information provided, we agree that no one fabric imparts the essential character and that the garment should be classified in accordance with GRI 3(c).
Based on your analysis, you have determined that the garment is classifiable in heading 6204, HTS, under the subheading for other textile materials of silk.. We agree with your conclusions, but not the methodology used. You appear to have aggregated several of the patches containing different fiber contents and come to an overall weight computation further refining the essential character factors. However, combining the fibers of the different fabric patches that are sewn together is inconsistent with Note 2 to Section XI.
Subheading note 2(A), Section XI, HTS, requires that products of Chapters 56 to 63 which contain two or more textile materials be regarded as consisting wholly of that textile material which would be selected under Note 2 to Section XI. Note a(A) to Section XI provides that goods consisting of a mixture of two or more textile materials are to be classified as consisting wholly of the one textile material which predominates by weight.
The Explanatory Notes explain the manner in which this note is to be applied. It indicates that the note is to be used if the different textile materials are mixed during spinning, twisting or weaving processes. Specifically, excluded are fabrics that are joined by sewing. In this case, the notes direct that only the part that determines the classification under GRI 3 shall be taken into account. As agreed, none of the fabric patches impart the essential character to the garment. GRI 3(c) provides that a good is to be classified as if consisting wholly of that one textile material which is covered by the heading (subheading), which occurs last in numerical order among those which equally merit consideration. Considering the competing subheadings under heading 6204, HTS, the garment is properly considered to be of other textile materials of silk of subheading 6204.39.8050, HTS.
The applicable subheading for style 1512980 will be 6204.39.8050, Harmonized Tariff Schedule of the United States (HTS), 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 other textile materials: other: other: other: of silk. The rate of duty will be 6.3 percent ad valorem.
Style 1512980 falls within textile category designation 835. Based upon international textile trade agreements products of Hong Kong are not currently subject to quota restraints or the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 Patricia Schiazzano at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division