CLA-2 CO:R:C:G 084796 CC
Jesus A. Dulzaides
K.D.I. Manufacturing, Corp.
Room 204
P.O. Box 2112
Old San Juan, Puerto Rico 00905
RE: Tariff classification of women's trousers with suspenders
Dear Mr. Dulzaides:
This letter is in response to your inquiry of May 10, 1989
seeking tariff classification for ladies' trousers and
suspenders. A sample was submitted for examination.
FACTS:
The sample at issue, Design 1353, is women's trousers with a
pair of self fabric button-on suspenders composed of 50 percent
polyester and 50 percent cotton woven fabric. The trousers have
no belt, but have an elastic band at the waist. There is a front
zipper with a button at the top and two front pockets. Each
strap of the suspenders has loops at the front and can be
attached to buttons on the trousers. The straps are joined at
the back into a single strap that also has loops to fasten to
buttons on the back of the trousers.
ISSUE:
Whether the trousers and suspenders are classified together
or separately?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in
accordance with the General Rules of Interpretation (GRI'S).
GRI 1 provides that classification is determined first in
accordance with terms of the headings of the tariff and any
relative section and chapter notes and, then, if the headings or
notes do not otherwise require, in accordance with the remaining
GRI's.
Textile apparel generally is provided for in Section XI,
HTSUSA. Note 13 of this section provides that textile garments
of different headings must be classified in their own headings
even if put up in sets for retail sale. This note does not
include accessories, such as suspenders, and therefore, is not
applicable to the merchandise at issue.
Heading 6204, HTSUSA, includes women's trousers, while
Heading 6212, HTSUSA, provides for suspenders. No single heading
provides for trousers and suspenders together. Also, the
merchandise is composed of two tubes and, therefore, cannot be
classified in the heading which provides for jumpers. Thus,
classification of the merchandise at issue cannot be determined
in accordance with GRI 1.
GRI 3 provides for the classification of goods that appear
classifiable under more than one heading. GRI 3(b) provides for
the treatment of composite goods made up of different components
even if the components are separable, as long as they are adapted
to one another, are mutually complementary, and together form a
whole that would not normally be offered for sale in separate
parts. Also, GRI 3(b) provides that goods consisting of
different components are to be classified as if they consisted of
the component that gives them their essential character.
The trousers and suspenders are composite goods under GRI
3(b). They are separable, yet are adapted to one another and
mutually complementary. They are of identical fabric, and the
loops on the suspenders accommodate the buttons at the waist of
the trousers. The suspenders have little use apart from the
trousers and are unlikely to be sold separately.
Essential character is determined by considering several
factors, including the nature of the material or component, its
weight, value, bulk, quantity, or quantity, or the role of the
material in relation to the use of the goods. The suspenders are
an accessory that play a secondary role in the use of the
merchandise at issue and would not be the main reason for its
existence. Also, the trousers provide the main bulk, weight, and
value of Design 1353. Thus, the essential character of this
merchandise is provided by the trousers, and the merchandise is
classified as women's trousers.
The question which remains is whether the merchandise at
issue is classified under the subheading for cotton trousers, or
instead, under the subheading for synthetic trousers. Subheading
note 2(A), Section XI, HTSUSA, requires that products of Chapters
56 to 63 which contain two or more textile materials be regarded
as consisting wholly of that textile material which would be
selected under Note 2 to Section XI. Note 2 provides that goods
consisting of a mixture of two or more textile materials are to
be classified as consisting wholly of the one textile material
which predominates by weight. According to your submissions, the
merchandise at issue is composed of 50 percent cotton and 50
percent polyester fabric. Therefore, we cannot classify the
merchandise at issue under a specific subheading at this time.
HOLDING:
The merchandise at issue is classified as women's trousers
in Heading 6204. If the trousers and suspenders are composed of
more than 50 percent cotton fabric, they are classifiable under
subheading 6204.62.4020, textile category 348 and dutiable at a
rate of 17.7 percent ad valorem. Alternatively, if the
merchandise is composed of more than 50 percent polyester, it is
classifiable under subheading 6204.63.3510, textile category 648
and dutiable at a rate of 30.4 percent. The merchandise may be
submitted to a Customs laboratory for analysis, at the discretion
of the classifying officer, and will be classified in accordance
with the results of that analysis to determine which fiber
predominates by weight.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division