CLA-2 CO:R:C:G 080450 CMR 823681
TARIFF NO: 384.2970; 384.8050; 384.4720; 384.9168
Mr. Kevin Maher
C Air Custom House
Brokers-Forwarders, Inc.
153-39 Rockaway Boulevard.
Jamaica, New York 11434
RE: Classification of certain infants' garments
Dear Mr. Maher:
This is in response to your letter of May 19, 1987, on behalf
of your client, H. Bailey Intl. Ltd., requesting a classification
ruling for a shorts and shirt set which will be manufactured in
the Philippines in sizes 2-6x.
FACTS:
The submitted sample consists of shorts made from woven
fabric. The shorts have a partially elasticized waistband with a
button on each side. A thin strip of contrasting piping appears
along the sides of the shorts. The top is made of predominantly
knit fabric and has a crew neck. Bands of woven fabric appear as
part of the sleeves. The same woven fabric is used in the
construction of the partial front opening which has a two-button
closure. The top has thin stripes of the same color as the solid
colored shorts. A small elastic buttonloop is sewn into the side
seams as a means of attachment to the buttons on the shorts. The
garments will be made from fabrics of man-made fibers and of
cotton.
ISSUE:
Whether the top and shorts of the submitted sample are
classifiable separately or as a playsuit.
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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 suffi-
ciently dependent upon one another. The means of attachment of
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.
When manufactured from fabric in chief value of cotton, the top
is classifiable in the provision for other women's, girls', or
infants' wearing apparel, not ornamented, of cotton, knit,
shirts, other, infants', boys' over 24 months of age, item
384.2970, Tariff Schedules of the United States Annotated
(TSUSA), textile category 338. The rate of duty is 21 percent ad
valorem. When manufactured from fabric in chief value of man-
made fibers, the top is classifiable in item 384.8050, TSUSA,
textile category 638. The rate of duty is 13 cents per pound
plus 32.5 percent ad valorem. The shorts, when made from fabric
in chief value of cotton, are classifiable in the provision for
other women's, girls', or infants' wearing apparel, not
ornamented, of cotton, not knit, other, other, . . ., other
shirts; suits; other trousers and slacks; shorts . . .; shorts;
infants', infant boys' over 24 months age of age, item 384.4720,
TSUSA, textile category 347. The rate of duty is 16.5 percent ad
valorem. When made from fabric in chief value of man-made
fibers, the shorts are classifiable in item 384.9168, TSUSA,
textile category 647. The rate of duty is 17 cents per pound
plus 27.5 percent ad valorem.
Under the proposed Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), when manufactured from fabric of
cotton, the top is classifiable in the provision for men's or
boys' shirts, knitted or crocheted, of cotton, boys', other,
subheading 6105.10.0030, HTSUSA, textile category 338. The rate
of duty is 21 percent ad valorem. When made from fabric of man-
made fibers, assuming the fabric is synthetic, and not artifi-
cial, the top is classifiable in subheading 6105.20.2030, HTSUSA,
textile category 638. The rate of duty is 34.6 percent ad
valorem. The shorts, when made from fabric of cotton, are
classifiable in the provision for men's or boys' suits,
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ensembles, . . ., breeches and shorts (other than swimwear):
trousers, bib and brace overalls, breeches and shorts: of cotton:
other: other . . ., shorts: boys': other, subheading
6203.42.4060, HTSUSA, textile category 347. The rate of duty is
17.7 percent ad valorem. When made from fabric of man-made
fibers, assuming the fabric is synthetic, and not artificial, the
shorts are classifiable in subheading 6203.43.4040, HTSUSA,
textile category 647. The rate of duty is 29.7 percent ad
valorem. 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
6cc: Area Director, New York Seaport
1cc: CITA
1cc: NIS Bruce Kirschner