CLA-2 CO:R:C:T 088614 PR
Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036
RE: Classification of Bib and Brace Overalls
Dear Mr. Lai:
This is in reply to your letter of February 4, 1991, on
behalf of Esprit de Corp, concerning the classification certain
women's garments that were imported at the port of San Francisco.
FACTS:
Two samples were submitted. Both are women's short legged
overalls made of woven cotton fabric. The two garments are
virtually identical except that one is made from a wide striped
twill woven fabric and the other is made from a plain woven
floral print fabric. The garments have three button fly fronts;
three button partial side openings; a 9-inch high front bib
attached to the garment with horizontal stitching at the waist
and containing a large patch pocket; two rear patch pockets; two
side seam inserted pockets with curved openings; adjustable over-
the-shoulder straps which are attached to the front bib by two
metal buttons; a hammer loop; and a rear bib which tapers upward
approximately 3 inches higher than the front bib and which, at
its upper portion, is approximately 5-inches wide.
ISSUE:
The issue presented is whether the instant garments are
classifiable under the provision for women's bib and brace
overalls, of cotton, in subheading 6204.62.2010, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
2
LAW AND ANALYSIS:
Heading 6204, HTSUSA, provides for women's and girls' bib
and brace overalls. Webster's II New Riverside University
Dictionary, 1984, defines "overalls" as follows:
Loose-fitting trousers with a bib front and shoulder
straps, worn by themselves or over regular clothing as
protection from dirt and wear. (at page 837)
The same dictionary defines "braces" as a chiefly British word
for suspenders (at page 195) and "bib" as the part of overalls
covering the chest (at page 169).
The Modern Textile and Apparel Dictionary, 1973, defines
"overalls" as "A loose fitting trouser constructed with bib,
pockets, and top straps." (at page 407) It also defines "bib
overall" as follows:
This is 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. (at page 48)
Thus, it appears that the terms "bib and brace overalls",
"bib overalls", and "overalls" all refer to the same type of
garment.
The Harmonized Commodity Description and Coding System,
Explanatory Notes, which are the official interpretation of the
HTSUSA at the international level (for the 4 digit headings and
the 6 digit subheadings) state, at page 833, that the term "bib
and brace overalls" means garments of the type illustrated, on
page 834, and similar garments which do not cover the knee.
The five illustrations of garments vary only slightly from
each other. Each has a high bib front with a large patch pocket
in it's center; a waistband; straps which go over the shoulders;
curved side inserted pockets below the waist; and two rear patch
pockets. Two illustrated garments (Nos. 3 and 5) are the only
pictured garments which have rear bibs and which do not have fly
fronts. The rear bibs taper upward but not to a point, and the
only noticeable difference between those two garments is that the
two shoulder straps are apparently attached to the front bib by
buttons in illustration No. 3, but not in No. 5.
It has been suggested that because of the sameness of the
illustrations in the Explanatory Notes, Customs should rigidly
adhere to those illustrations in determining whether garments are
classifiable as "bib and brace overalls". First such an approach
to the classification of articles under the HTSUSA has no valid
legal basis. In T.D. 89-80, Customs stated that while the
Explanatory Notes should be consulted in making classification
determinations, they are not legally binding and should not be
treated as dispositive.
Neither the legal notes nor the Explanatory Notes restrict
the definition of the term "bib and brace overalls". In fact,
the Explanatory Notes specifically refer to garments "of the
type" illustrated therein. We believe that if it were intended
that only the garments pictured would be considered overalls for
tariff purposes, the words "of the type" would not have been used
and a legal note would have been included to clarify what type of
merchandise was intended to be classifiable under the provisions
for bib and brace overalls.
Accordingly, absent a clear and reasonable description in
the Explanatory Notes, which we do not find in this instance,
Customs will apply the common and commercial meaning to that
term. To do otherwise could result in arbitrary, inconsistent,
and unrealistic results. What if imported garments are overalls
in all respects except that they only have one rear pocket, or no
chest pocket, or a rear bib and a fly front, or a combination of
these features?
Secondly, this Headquarters has not previously adhered to
such a stringent application of the Explanatory Notes in this
area. In HRL 087063, dated June 19, 1990, it was held that an
infant's garment with no pockets and with tapered shoulder straps
was classifiable as overalls; and in HRL 087340, dated September
19, 1990, a size 3T short legged overall (shortall) with a slight
rear bib rise was ruled to be classifiable as overalls. In these
two rulings, and other rulings involving padded cold weather
overalls (both from this office and nonbinding rulings issued by
our Area Director, New York Seaport), no mention was made in the
description of the garments of a defined waistline and our
experience with children's and ski-type overalls is that a large
proportion of them do not have either that feature or the pockets
that are illustrated in the Explanatory Notes.
HOLDING:
The submitted samples are, in our view, clearly within the
purview of the Explanatory Notes definition of overalls--overalls
that do not cover the knees. If the legs extended to the ankles,
then these garments would be commonly and commercially
identifiable as overalls. Their deviations from the
illustrations in the Explanatory Notes is minor and, as indicated
above, we do not interpret the Explanatory Notes as being so
rigid that any deviation from the pictured garments will prevent
classification as overalls. We believe that short-legged
garments are classifiable under the subheadings for bib and brace
overalls if they have a full front bib, over the shoulder straps,
and would commonly and commercially be known as overalls if the
legs extended to the ankle area.
The submitted samples are classifiable under the provision
for women's cotton bib and brace overalls, in subheading
6204.62.2010, HTSUSA, with duty at the rate of 9.5 percent ad
valorem. The designated textile and apparel category applicable
to this merchandise is 359.
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, you should contact your local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division