CLA-2 CO:R:C:G 082085 CRS
Mr. Albert Solano
Sanroy Corp.
1350 Broadway
New York, NY 10018
RE: Girls' Two Piece Playsuit
Dear Mr. Solano:
This is further to your request for a tariff classification
ruling dated January 7, 1987. In New York Ruling Letter 827481
dated February 16, 1988, Customs ruled on the classification of
the subject merchandise under the Tariff Schedules of the United
States (TSUS). Your request for a ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) was
referred to this office and is addressed below.
FACTS:
The article in question is a girl's two piece playsuit,
style #8220, imported in sizes 4-6X from Hong Hong and consisting
of a long sleeve knit pullover and suspender pants. The pullover
has a rib knit collar and cuffs. The pants also have rib knit
cuffs and both the pants and pullover are ornamented by
embroidery and applique work. The pants come with elasticized
suspenders which are sewn to the rear waistband and attached to
the front by means of metal clasps. The suspenders are further
secured by the means of shoulder straps on the pullover. The
playsuit is made of 65 percent polyester and 35 percent cotton.
ISSUE:
Whether the playsuit should be classified as an ensemble of
heading 6104, HTSUSA, or separately according to its component
parts?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI) govern
classification under the HTSUSA. GRI 1 provides that the
classification of articles is to be determined according to the
terms of the headings and any relevant section or chapter notes.
Chapter 61, HTSUSA, applies to made up knitted or crocheted
articles. The playsuit is a knit article and is therefore
included within Chapter 61, HTSUSA. The questions arises,
however, as to whether the playsuit is an ensemble within the
meaning of heading 6104, HTSUSA, or whether the pullover and
pants which comprise the playsuit should be classified separately
within Chapter 61.
Note 3(b) to Chapter 61 defines the term "ensemble" for the
purposes of the HTSUSA. It states in relevant part that
"ensemble"
means a set of garments (other than suits and articles of
heading 6107, 6108 or 6109), composed of several pieces made
up in identical fabric, put up for retail sale.... All of
the components of an ensemble must be of the same fabric
construction, style, colour and composition; they must also
be of corresponding or compatible size.
The article in question is a set composed of a top and bottom
made up in the same 65 percent polyester, 35 percent cotton knit
fabric. In this regard the top and bottom are identical.
Nevertheless, there exist certain notable differences between the
pants and pullover.
First, the suspenders are made of elasticized material and
are attached only to the pants, consequently, the two pieces
which compose the article cannot be considered to be made up in
identical fabric. Second, the embroidery and applique work on
the pullover represents a panda bear with balloons while that of
the pants represents bear paws. Third, the pullover has a white
contrasting collar while the pants are solid blue. Accordingly,
differences in colour and style separate the top of the garment
from the bottom, and thus for tariff purposes, the pants and
pullover must be classified separately.
HOLDING:
The playsuit pants are classified under subheading
6104.63.2015, HTSUSA, as women's or girls' suits, ensembles...
trousers...knitted or crocheted; trousers...and shorts; of
synthetic fibers; other; other; trousers and breeches; girls';
imported as part of playsuits. The textile category is 237 and
the pants are dutiable at a rate of 30 percent ad valorem.
The pullover is classified under subheading 6110.30.3005,
HTSUSA, as sweaters, pullovers...and similar articles, knitted
or crocheted; of man-made fibers; other; other; other; boys' and
girls' garments imported as part of playsuits. The textile
category is 237 and the pullover is dutiable at a rate of 34.2
percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
quota/visa) categories, you should contact your local Customs
office prior to importation to determine the current status of
import restraints and requirements.
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 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.
Sincerely,
John Durant, Director
Commercial Operations Division