Classification of women's upper body garments; jackets vs.blouses; suit-type jackets; Heading 6204
Active· CBP ruling HQ 954137· Issued 1993-11-05
Ruling text
HQ 954137
November 5, 1993
CLA-2 CO:R:C:T 954137 CAB
CATEGORY: Classification
TARIFF NO.: 6204.33.5010
Diane L. Weinberg, Esq.
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, NY 10022-1106
RE: Classification of women's upper body garments; jackets vs.
blouses; suit-type jackets; Heading 6204
Dear Ms. Weinberg:
This is in response to your inquiry of May 6, 1993,
requesting a tariff classification ruling with regard to women's
upper body garments under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). The garments will be primarily
manufactured in Hong Kong, but also may be made in Thailand,
Taiwan, China or the Philippines. The garments will be entered
through the port of New York. Samples were submitted for
examination. Only the jacket components are at issue.
FACTS:
Style 7358 consists of a women's skirt and jacket. Both
garments are constructed of identical 65 percent polyester and 35
percent rayon. The jacket contains six panels, an asymmetrical
lapel with a single button closure, long sleeves, full lining,
shoulder pads, and a full frontal opening with three large
buttons.
Style 0468 consists of a women's skirt and jacket. Both
garments are constructed of identical 65 percent polyester and 35
percent rayon fabric. The jacket is formed from six panels,
contains a full lining, a full frontal opening with a three
button means of closure, shoulder pads, and pockets below the
waist.
Style 7009 consists of a short sleeve women's double
breasted jacket and skirt. Both pieces are made of 50 percent
polyester and 50 percent rayon material. The jacket has eight
panels, a breast pocket, shoulder pads, a shawl collar which
features a single button, and full front opening with two buttons
for closure.
Style 3075, a short sleeve women's jacket and skirt is
manufactured from 65 percent polyester and 35 percent rayon
material. The jacket which is constructed from six panels,
features a slit jewel neck, shoulder pads, a full frontal opening
secured by four buttons, a breast pocket, and pockets below the
waist.
ISSUE:
Whether the jackets at issue are classifiable as women's
suit-type jackets under Heading 6204, HTSUSA, or as women's
blouses under Heading 6206, HTSUSA.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, taken in order.
You submitted a detailed analysis as well as voluminous
supporting documentation to substantiate your claim that the
articles in question are classifiable as suit-type jackets under
Heading 6204, HTSUSA. In prior rulings where there was a
question as to whether an upper body garment was classifiable as
a jacket or a blouse, Customs looked to The Guidelines for the
Reporting of Imported Products in Various Textile and Apparel
Categories, CIE 13/88. We must emphasize that Customs only
refers to these guidelines after initially examining a garment in
its totality and ascertaining that there still remains a question
as to its proper tariff classification. It is at this point that
Customs looks to the guidelines and its enumerated features for
guidance in classifying a garment.
Note 3 to Chapter 62, HTSUSA, states, in relevant part, that
the jacket component of a suit consists of four or more panels,
is designed to cover the upper part of the body, possibly with a
tailored waistcoat in addition. The Explanatory Notes to the
Harmonized Commodity Description and Coding System (EN), although
not legally binding, are the official interpretation of the
nomenclature at the international level. The EN to Heading 6104,
HTSUSA, maintain that the notes for heading 6104 apply, mutatis
mutandis, to the articles of heading 6204. The EN for Heading
6104, HTSUSA, provide, in pertinent part, with regard to the
jacket portion of a suit that it does not extend below the mid-
thigh area and is not for wear over another coat, jacket or
blazer.
In your submission, you contend that Customs has taken the
position that a jacket must be worn over a blouse or another top
to be properly classifiable as a suit-type jacket under Heading
6204, HTSUSA. However, in Headquarters Ruling Letter 088476,
dated May 10, 1991, Customs explained that the garment therein
was of a weight which enabled it to be worn both with or without
a blouse underneath, and even when worn without a blouse, it
retained the appearance of a jacket. Therefore, it was
classifiable as a suit-type jacket. Also, in HRL 953237, dated
February 2, 1993, a recent ruling, Customs concluded that
classification as a jacket does not require the garment be
designed so that it cannot be worn unless worn with a blouse. It
does require that when worn alone, the garment retain the
appearance of a jacket.
In this instance, the jackets at issue have the appearance
of suit-type jackets provided for under Note 3 to Chapter 62,
HTSUSA, and the applicable EN. The jackets contain more than
four panels, are designed to cover the upper body, are tailored,
and have the over-all appearance of suit jackets. Moreover, if
the jackets at issue are worn alone, they retain the appearance
of a jacket. Thus, the jackets in question are classifiable
under Heading 6204, HTSUSA, as suit-type jackets.
HOLDING:
Based on the foregoing, the jackets of Styles 7358, 0468,
and 3075 are classifiable under subheading 6204.33.5010, HTSUSA,
which provides for women's suit-type jackets, of synthetic
fibers. Style 7009 is classifiable under subheading
6204.39.3010, HTSUSA, which provides for women's suit-type
jackets, of artificial fibers. The applicable rate of duty is 29
percent ad valorem and the textile restraint category is 635.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importing the merchandise to determine the current status of
any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 954137, retrieved 2026-10-12T05:27:51Z, republished verbatim. This digest is informational; only CBP issues binding rulings.