CLA-2-62:RR:NC:N3:360 M80623
Ms. Melissa Fox
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of women’s wearing apparel from China, India and Macau
Dear Ms. Fox:
In your letter dated February 21, 2006, you requested a tariff classification ruling on behalf of Jones Apparel Group. The submitted samples will be returned to you as requested.
Style Kasper 001 consists of a woman’s jacket, pants and scarf. The jacket and pants are constructed from 100 percent polyester woven fabric. The scarf is constructed from 100 percent silk woven fabric. The jacket features long sleeves with button trim, a notched collar, two pockets below the waist, shoulder pads, a full lining and a full front opening secured three buttons. The pants feature a waistband, a side button and hook closure, a lining and long hemmed legs. The jacket and pants are of different colors. The scarf measures 62 inches by 8 inches with fringed ends.
Style Evan Picone 001 consists of a woman’s suit and scarf. The suit is constructed from matching 100 percent polyester woven fabric. The scarf is constructed from 100 percent wool woven fabric. The jacket features long sleeves, a notched collar, two pockets below the waist, shoulder pads, a full lining and a full front opening secured by three buttons. The skirt features a waistband, a side zipper and hook and eye closure and a lining. The scarf measures 61 ¼ inches by 7 ½ inches with self-fringe.
Both styles consist of a garment and an accessory scarf that are sold together at retail as a unit. These scarves are scarves with a separate commercial identity and are can easily be worn with other garments. Therefore, the garments and scarves more properly fall within the definition of sets as provided in the Explanatory Notes. These styles consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without re-packing. As the scarves are accessories to the garments, the garments impart the essential character to the set.
The applicable subheading for the jacket of style Kasper will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTSUS), 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 synthetic fibers: other: women’s. The duty rate will be 27.3 percent ad valorem.
The applicable subheading for the pants of style Kasper will be 6204.63.3510, Harmonized tariff Schedule of the United States (HTSUS), 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): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other; other: other: trousers and breeches: women’s. The duty rate will be 28.6 percent ad valorem.
The applicable subheading for style Evan Picone will be 6204.13.2020, Harmonized tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suits: of synthetic fibers: other: women’s. The duty rate will be 35.3 cents/kg + 25.9 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
The jacket of style Kasper falls within textile category designation 635; the pants of style Kasper fall into textile category designation 648; style Evan Picone falls within textile category designation 635 and the scarf falls within textile category 459. 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. 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 Patricia Schiazzano at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division