CLA-2-62 RR:TA:N3:356 L87816
Mr. Robert Glover
L. E. Coppersmith, Inc.
2041 Rosecrans Avenue, Third Floor
El Segundo, CA 90245
RE: The tariff classification of men’s woven garments from China.
Dear Mr. Glover:
In your letter dated September 16, 2005, you requested a tariff classification ruling on behalf of United Overseas Textile Corporation. As requested, your samples will be returned.
Style TRIO-1 consists of three pieces, a brown and black plaid suit-type jacket (TRIO-1J), a coordinating solid color black vest (TRIO-1V), and a coordinating solid color pair of black pants (TRIO-1P). The garments are constructed from 100% polyester woven fabric.
Style TRIO-1J is a men’s plaid, suit-type jacket composed of six panels sewn together lengthwise. The garment is fully lined and has a full front opening with four button closures; a notched collar with lapels; long sleeves with four buttons at the cuffs; a welt pocket on the left chest; two patch pockets with flaps below the waist; two inside pockets on the left chest and a buttoned pocket on the right chest; an inside pocket below the waist; and a straight, hemmed bottom. Style TRIO-1J has a small, detachable metal lapel pin showing a brand logo affixed to the left lapel. The jacket and the metal pin are considered a set for tariff classification purposes. The essential character is imparted by the jacket.
Style TRIO-1P is a pair of men’s coordinating solid color pants that feature a pleated front; a flat waistband with seven belt loops; a zippered, fly front opening with a button and a metal hook closure at the waistband; side seam pockets; two rear welt pockets, one with a buttoned closure; and overlock stitching at the leg openings.
Style TRIO-1V is a men’s coordinating solid color vest that features a V-neckline; oversized armholes; a full front opening with six button closures; a notched collar front with lapels; two inset pockets at the waist; and a self-fabric belt in the rear with a metal buckle closure. The rear panel is constructed from woven fabric that matches the lining of Style TRIO-1J.
Style TRIO-2 consists of three pieces, a checked fabric jacket (TRIO-2J), a pair of pants in a matching checked fabric (TRIO-2CP), and a pair of pants in a coordinating solid brown fabric (TRIO-2P). The garments are constructed from 65% polyester, 35% wool, woven fabric.
TRIO-2J is a men’s checked fabric jacket composed of six panels sewn together lengthwise. The garment is fully lined and has a full front opening with three button closures; a notched collar with lapels; long sleeves with three buttons at the cuffs; an inset pocket on the left chest; two inset pockets with flaps below the waist; two inner chest pockets; an inner left pocket below the waist; and a straight, hemmed bottom.
TRIO-2CP is a men’s pair of pants in a matching checked fabric. The pants have a pleated front; a flat waistband with six belt loops; a zippered fly front opening with a metal hook closure on the waistband; quarter pockets at the sides; two rear welt pockets, one with a buttoned closure; and cuffs at the leg openings.
TRIO-2P is a pair of men’s pants in a coordinating solid color. The pants have a flat waistband with six belt loops; a pleated front; a zippered, fly front opening with a metal hook closure at the waistband; quarter pockets at the sides; two rear welt pockets, one with a buttoned closure; and cuffs at the leg openings.
The applicable subheading for Style TRIO-1J will be 6203.33.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, …suit-type jackets and blazers: of synthetic fibers: other: men’s. The duty rate is 27.3% ad valorem.
The applicable subheading for Style TRIO-1V will be 6211.33.0054, Harmonized Tariff Schedule of the United States, (HTS), which provides for: other garments, men’s and boys’: of man-made fibers: other: vests. The rate of duty is 16% ad valorem.
The applicable subheading for Style TRIO-1P will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’…trousers: of synthetic fibers; other: other: other: other: trousers and breeches: men’s. The duty rate is 27.9% ad valorem.
Styles TRIO-2J and TRIO-2CP are of the same style, color, composition, fabric construction and design and they are of corresponding or compatible size. Shipments of matching suit jackets and trousers that meet the tariff definition for suits as stated in Chapter 62, Note 3, and that are imported in the same shipment in equal numbers and in the same size range will be classified as suits. The extra components, that is, the unequal amount of trousers or jackets, will be treated as separates.
Consequently, the applicable subheading for the matching jacket and pants, Styles TRIO-2J and TRIO-2CP, will be 6203.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suits: of synthetic fibers: other: men’s. The rate of duty is 27.3% ad valorem.
The applicable subheading for the coordinating pants, Style TRIO-2P, will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’…trousers: of synthetic fibers; other: other: other: other: trousers and breeches: men’s. The duty rate is 27.9% ad valorem.
The suit, consisting of Styles TRIO-2J and TRIO-2CP, falls within textile category designation 643. The suit-type jacket, Style TRIO-1J, falls within textile category designation 633. The pants, Styles TRIO-1P and TRIO-2P, fall within textile category designation 647. The vest, Style TRIO-1V, falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division