CLA-2 CO:R:C:T 088677 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 Baggy Bib and Brace Overalls
Dear Mr. Lai:
This is in reply to your letter of February 1, 1991, on
behalf of Chazz, a division of CMG Inc., concerning the
classification certain women's garments that were imported at the
port of Los Angeles.
FACTS:
The submitted sample is a woman's overall made primarily of
cotton denim fabric. The pertinent features of the garment are
(1) two front panels that form the entire front of the garment
and which extend from the ankle area to approximately nine or ten
inches above the wearer's natural waistline; (2) a front opening,
secured by nine metal buttons, that goes from the top center of
the garment to below the waist area; (3) two side waist area
adjustment tabs, each located directly above a side inserted
pocket and measuring approximately 2-1/8 inches wide by 3-3/4
inches long; (4) two rear panels that form the entire rear of the
garment and which extend from the ankle area to the same height
above the waist as the front panels, where they taper almost to
point; and (5) two 1-1/2 wide straps, each stitched to a back
panel and extending over a shoulder of the wearer to a front
panel where it is attached by a metal button. Except for the two
side adjustment tabs, there is no defined waist.
ISSUE:
The issue presented is whether the instant garment is
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).
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, then 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 sample is, in our view, clearly commonly and
commercially identifiable as overalls. While it does not exactly
fit the illustrations in the Explanatory Notes, 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 if a trousers-like
garment has a full front bib, over the shoulder straps, and is
commonly and commercially known as overalls, that garment is
classifiable under the subheadings for bib and brace overalls.
The submitted sample is 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