CLA 2 CO:R:C:G 078356 CMR 818356
Mr. Max Shalom
Allura Imports, Inc.
112 West 34th Street
New York, New York 10001
RE: Classification of certain infants' garments
Dear Mr. Shalom:
This is in response to a letter of April 21, 1986, by Taub, Hummel and Schnall, requesting a ruling, on your behalf, on the classification of certain infants' wearing apparel from various countries.
FACTS:
The submitted sample, no style number, consists of a short sleeve shirt with full front button opening and shorts with partially elasticized rear waistband. The shorts have buttons on
either side of the nonelasticized portion of the waistband that attach to corresponding elastic loops on the inside of the shirt at the lower side seams. The garments are made of the same woven cotton fabric and are sized for infants' 4 6x.
ISSUE:
Whether the top and shorts of the submitted sample are classifiable separately or as a playsuit.
LAW AND ANALYSIS:
It is our view that two piece combination garments are not classifiable as playsuits
when they are merely joined at the waist by buttons or other fasteners, and do not form a new
commercial entity generally recognized as a playsuit. Ruling Letter 079553 of
March 30, 1988. The garments of the submitted sample fall within the scope of this view.
They are not sufficiently dependent upon one another. The means of attachment of
2
the garments is by buttons at the waist in a manner which is not considered commercially realistic, and does not result in a new article of commerce known generally and commercially as a playsuit.
HOLDING:
The garments of the samples are classifiable separately. The top is classifiable in the provision for other women's, girls', or infants' wearing apparel, not ornamented, of cotton, not knit, other, . . ., blouses, other, item 384.4618, Tariff Schedules of the United States Annotated (TSUSA), textile category 341. The rate of duty is 16.5 percent ad valorem. The shorts are
classifiable in the provision for other women's, girls', and infants' wearing apparel, not ornamented, of cotton, not knit, other, other, . . ., shorts, item 384.4723, TSUSA, textile
category 348. The rate of duty is 16.5 percent ad valorem.
Under the proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the term "ensemble" means a set of garments . . . composed of several pieces made up in
identical fabric, put up for retail sale, and comprising:
one garment designed to cover the upper part of the
body, with the exception of waistcoats which may also
form a second upper garment, and
one or two different garments, designed to cover the
lower part of the body and consisting of trousers, bib
and brace overalls, breeches, shorts (other than
swimwear), a skirt or a divided skirt.
When garments are classified as ensemble garments, their rates of duty are the rates which would apply if the garments were entered separately.
Under the proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the top is classifiable in the provision for women's or girls' suits, ensembles, . . ., breeches and shorts, ensembles, of cotton, other, blouses and shirts, other, subheading 6204.22.3065, HTSUSA, textile category 341. The rate of duty is 16.4 percent. This is the rate which would apply if the garments were entered separately and classified in subheading 6206.30.3060, HTSUSA.
The shorts are classifiable in the provision for women's or girls' suits, ensembles, . . ., breeches and shorts, ensembles, of cotton, other, shorts, subheading 6204.22.3050,
HTSUSA, textile category 348. The rate of duty is 17.7 percent ad
3
valorem. This is the rate which would apply if the garments were entered separately and classified in subheading 6204.62.4065, HTSUSA. This classification represents the present position of the Customs Service under the proposed HTSUSA. If changes occur
before enactment, this advice may not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division