CLA-2 CO:R:C:T 088434 CC
Ms. Saralee Antrim
Carmichael International Service
P.O. Box 54772, Terminal Annex
Los Angeles, CA 90054-0772
RE: Classification of men's and boys' shortalls; classifiable as
bib and brace overalls in Heading 6203
Dear Ms. Antrim:
This letter is in response to your inquiry of November 26,
1990, on behalf of Darvel Inc., requesting tariff classification
of men's and boys' shortalls. A sample was submitted for
examination.
FACTS:
The submitted sample, designated by you as style 5-14343,
is a pair of shortalls for men made of 100 percent woven cotton
fabric. The bib is square at the top and has a flapped
horizontal pocket with snap closures. The rear panel extends
upward to nearly the wearer's shoulders and has straps sewn to it
that connect to the front bib by metal hooks. There are two
front side pockets, which have snap closures, and two rear
pockets. At the side of each front pocket on each seam is an
opening with a three button vertical closure. Below the left
rear pocket is a hammer loop. The merchandise has a fly front
with a zippered closure. The leg openings extend to just above
the knees, and there is a non-functional tab with a snap closure
at the bottom of each leg opening. The garment has a defined
waist on its front portion, but not in its rear portion.
You state that this merchandise will be imported in men's
sizes, boys' sizes 8-20, and boys' sizes 4-7.
ISSUE:
Whether the shortalls at issue are classifiable as bib and
brace overalls under subheading 6203.42 of the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6203, HTSUSA, provides for men's or boys' bib and
brace overalls, among other articles. Subheading 6203.42,
HTSUSA, provides for men's or boys' bib and brace overalls, of
cotton.
The Explanatory Notes are the official interpretation of the
HTSUSA at the international level. They state concerning Heading
6203 that the term "bib and brace overalls" means garments of the
type illustrated in figures 1 to 5, at page 834, and similar
garments which do not cover the knee.
The merchandise at issue differs slightly from the bib and
brace overalls illustrated in the Explanatory Notes. For
example, the rear panel extends to nearly the wearer's shoulders.
In addition, this merchandise does not cover the knee and does
not have a defined waist. We do not believe that these
differences should preclude classification of the submitted
merchandise as bib and brace overalls.
In Headquarters Ruling Letter (HRL) 088677, dated March 15,
1991, we ruled on the classification of a women's overall that
was not illustrated in the Explanatory Notes. We stated that in
determining whether garments were classifiable as "bib and brace
overalls," Customs would apply the common and commercial meaning
to that term instead of rigidly adhering to the illustrations of
the Explanatory Notes. In addition, in HRL 087340, dated
September 19, 1990, we ruled that a shortall, which was not
illustrated in the Explanatory Notes, was classifiable as a bib
and brace overall.
The Modern Textile and Apparel Dictionary, 1973, defines
overalls as "a loose fitting trouser constructed with bib,
pockets, and top straps." It also defines bib overall as "an
overall made with a cloth portion above the waistband in front
designed to protect the upper clothing. The bib is held in place
by suspenders over the shoulders." The merchandise at issue
clearly meets the definition of overalls. Even though this
merchandise differs slightly from the illustrations in the
Explanatory Notes, we believe that the shortalls at issue fall
within the common and commercial meaning of bib and brace
overalls. Therefore the merchandise at issue is classifiable
under subheading 6203.42, HTSUSA, which provides for men's or
boys' bib and brace overalls, of cotton.
HOLDING:
If imported in men's sizes, the merchandise at issue is
classified under subheading 6203.42.2010, HTSUSA, which provides
for men's or boys' suits, ensembles, suit-type jackets, blazers,
trousers, bib and brace overalls, breeches and shorts (other than
swimwear), trousers, bib and brace overalls, breeches and shorts,
of cotton, other, bib and brace overalls, other, men's. The rate
of duty is 11 percent ad valorem, and the textile category is
359.
If imported in boys' sizes 8-20, the merchandise at issue is
classified under subheading 6203.42.2090, HTSUSA, which provides
for men's or boys' suits, ensembles, suit-type jackets, blazers,
trousers, bib and brace overalls, breeches and shorts (other than
swimwear), trousers, bib and brace overalls, breeches and shorts,
of cotton, other, bib and brace overalls, other, other. The rate
of duty is 11 percent ad valorem, and the textile category is
359.
If imported in boys' sizes 4-7, the merchandise at issue is
classified under subheading 6203.42.2050, HTSUSA, which provides
for men's or boys' suits, ensembles, suit-type jackets, blazers,
trousers, bib and brace overalls, breeches and shorts (other than
swimwear), trousers, bib and brace overalls, breeches and shorts,
of cotton, other, bib and brace overalls, other, boys', sizes
2-7, other. The rate of duty is 11 percent ad valorem, and the
textile category is 237.
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 importation of this merchandise to determine the current
status of any import restraints or requirements.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division