CLA-2-62:OT:RR:NC:N3:356
Mr. Peter Salvato
Import Commodity Group Ltd.
500 Merrick Road
Lynbrook, NY 11563
RE: The tariff classification of a men’s suit and tie from China.
Dear Mr Salvato:
In your letter dated January 18, 2016, on behalf of your client, Team Beans LLC, you requested a tariff classification ruling. As requested, your sample will be returned.
Style BSTNFPATGP “Ugly Christmas Suit” is comprised of a men’s suit and a matching tie. The suit and tie are constructed from 100% polyester woven fabric. The suit consists of a jacket and a pair of matching trousers. The jacket has six panels sewn together lengthwise and features a full front opening with two button closures; a notched collar with lapels; hemmed, long sleeves; a full lining; two pockets with flaps below the waist; a center back vent; and a straight bottom with curved front panels.
The trousers feature a flat waistband with five belt loops; a zippered fly front opening with a button closure on the waistband; side entry pockets; and hemmed leg openings.
You state that Style BSTNFPATGP is of “costume-like quality.” We disagree with this statement; examination of this item reveals it is an ordinary article of apparel that is flimsy neither in nature nor construction, nor lacking in durability. It is therefore classifiable as an apparel article in Chapter 62 of the Harmonized Tariff Schedule of the United States (HTSUS). See Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003).
General Rule of Interpretation (GRI) 3(b) provides that goods put up in sets for retail sale shall be classified if they consisted of the material or component which gives the set its essential character. The suit and tie are considered a set for purposes of classification. As the tie is an accessory to the suit, it is the suit which determines the essential character of the set.
The applicable subheading for Style BSTNFPATGP will be 6203.12.2010, HTSUS, 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.
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 http://www.usitc.gov/tata/hts/.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division