CLA-2 CO:R:C:T 950210 SK
TARIFF NOS.: 6203; 6211
Mr. James F. O'Hara
Stein Shostak Shostak & O'Hara
3580 Wilshire Blvd., ste. 1240
Los Angeles, CA 90010-2597
RE: Classification of men's woven 100% cotton shorts under
6203.42.4050, HTSUSA; men's nylon swimwear with knit
polyester lining, 6211.11.1010, HTSUSA; shorts and belt set;
composite goods not offered for sale separately; GRI 3(b)
essential character imparted by shorts
Dear Mr. O'Hara:
This is in response to your letter of July 23, 1991,
requesting classification of two articles of men's apparel on
behalf of your client, Columbia Sportswear Company. Customs is
also in receipt of your amended request of August 23, 1991. A
sample of each article was submitted to Customs for examination.
FACTS:
Two articles were submitted for classification.
Style No. AM8550 is a pair of woven 100% cotton shorts for
men. It has an elasticized waist with five belt loops through
which a belt of nylon webbing has been fitted. The belt has a
plastic clasp. The shorts have a one button fly opening and this
opening does not break the waist. The garment has side seam
pockets and a rear pocket with a one button closure. The garment
will be imported with the belt inserted through the belt loops
and sold in that condition.
Style WM8730 is a pair of men's swim trunks with a woven
shell of nylon and a liner of knit polyester. It has side seam
inserted mesh pockets and a rear inserted mesh pocket with a
zipper closure. The garment has an elasticized waist through
which a belt of nylon webbing has been threaded. The belt has a
plastic clasp. The trunks will be imported with the belt and
sold in that condition.
- 2 -
ISSUE:
What is the proper classification of the two submitted
articles under the HTSUSA?
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) 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.
Where an article is comprised of composite goods, and each
component is classifiable under a separate heading of the HTSUSA,
GRI 1 is not determinative of classification. Style AM8550 is a
composite good inasmuch as it has components that may be
classifiable under heading 6203, HTSUSA, which provides for men's
woven cotton shorts and heading 6217, HTSUSA, which provides for
other made up clothing accessories. Customs notes, however, that
the two component pieces to Style AM8550, the shorts and the
nylon belt, are adapted to one another in that the loops on the
shorts are sized to accommodate the belt and the casual nature of
the belt and shorts are mutually complementary in both use and
styling. Moreover, the pieces will be sold as a unit and the
belt is not of the type that is usually sold separately at
retail.
Pursuant to GRI 2, goods comprised of more than one
material, or which are prima facie classifiable under two or more
provisions in the nomenclature, are to be classified according to
GRI 3. GRI 3(a) mandates that of several applicable headings,
the one that provides the most specific description shall be
preferred. This rule is inapplicable here because headings 6203
and 6217, HTSUSA, are equally specific in that each provides for
a different component of the subject merchandise. GRI 3(b)
provides:
Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale shall be classified
as if they consisted of the material or component which
gives them their essential character.
Essential character in this instance is clearly provided by
the shorts. The belt is a mere accessory and would not be the
motivating factor in a purchase. Both belt and shorts are
properly classifiable under heading 6203, HTSUSA. See
Headquarters Ruling Letter 083853.
- 3 -
Style WM8730 is also a composite good and the above analysis
is applicable to this sample as well. The nylon belt is adapted
to the swim trunks and forms a commercial unit with the shorts.
The essential character of this article is imparted by the
shorts. The lining, elasticized waist, fabric and styling of
this garment are indicative of men's swimwear. Style WM8730 is
classifiable under heading 6211, HTSUSA, which provides for men's
swimwear.
HOLDING:
Style AM8550 is classifiable under subheading 6203.42.4050,
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): of cotton: other: shorts:
men's. The applicable rate of duty is 17.7 percent ad valorem
and the textile category is 347.
Style WM8730 is classifiable under subheading 6211.11.1010,
HTSUSA, which provides for track suits, ski suits and swimwear;
other garments: swimwear: men's or boys': of man-made fibers ...
men's. The applicable rate of duty is 29.6 percent ad valorem
and the textile category is 659.
The designated textile and apparel categories may be
subdivided into parts. If so, the 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 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 updated weekly and
is available for inspection at your local Customs office.
Due to the 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 importation of this merchandise to determine the
current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division