CLA-2-62:OT:RR:NC:N3:360
Ms. Rikki Thomas Martin
Colony Brands, Inc.
1112 7th Avenue
Monroe, WI 53566
RE: The tariff classification of a woman’s suit from China
Dear Ms. Martin:
In your letter dated December 20, 2019, you requested a tariff classification ruling. Your sample will be returned.
Style F20009-TH consists of two garments, a jacket and pants, which are constructed from 82% polyester, 13% rayon, and 5% spandex woven fabric. The fully-lined jacket is assembled from more than four panels and features long hemmed sleeves, a stand up collar and lapels, shoulder pads, and a full front opening secured by five hook and eye closures. The pants are hemmed and feature a flat waistband and a side zipper with a hook and eye closure.
Note 3(a) to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS) sets forth the requirements for classification of garments as suits. It states that the components of a suit must be of the same fabric construction, color, and composition; they must also be of the same style and of corresponding or compatible size.
Although you requested classification of the jacket and pants of style F20009-TH as separates under heading 6204, HTSUS, the components of style F20009-TH qualify as a suit. Consequently, the applicable subheading for the garments of style F20009-TH will be 6204.13.2010, 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): Suits: of synthetic fibers: Other: Women’s. The duty rate will be 35.3 cents/kg + 25.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6204.13.2010, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6204.13.2010, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
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 Kimberly Rackett via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division