CLA-2 CO:R:C:G 084816 JBW
Ms. Cathy Johnson
Seattle Pacific Industries, Inc.
P. O. Box 58710
Seattle, Washington 98188
RE: Classification of Cotton Woven Trousers with Suspenders
Dear Ms. Johnson:
Your letter of May 16, 1989, on behalf of Seattle
Pacific Industries, Inc., addressed to our Seattle office, has
been referred to this office for reply concerning the
classification of cotton woven trousers with suspenders under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
You requested classification of a pair of men's woven
cotton trousers with button-on suspenders of cotton webbing,
style 93Y509. The trousers have functional belt loops, but no
belt, a fly front with a zipper closure, and a button closure on
the waistband. The straps of the suspenders each have two loops
to fasten the suspenders to the trousers by buttons, which are
sewn onto the exterior of the waistband. You state that the
suspenders will be attached to the trousers at the time of
importation.
ISSUE:
Whether trousers and suspenders, joined by buttons,
are classified as a set or as a composite good under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth
the legal framework in which merchandise is to be classified
under the HTSUSA. GRI 1 requires that classification be
determined first according to the terms of the headings of the
tariff and any relative section or chapter notes and, unless
otherwise required, according to the remaining GRI's, taken in
order.
The trousers, if imported separately, would be imported
under subheading 6203.42.4015, HTSUSA, as other men's trousers of
cotton. The suspenders are classified under subheading
6212.90.0010, HTSUSA. Special rules apply if the goods are
imported together.
Section XI generally provides for textile apparel.
Note 13 of this section requires that textile apparel of
different headings be classified in their own headings even if
put up in sets for retail sale. However, this note does not
cover accessories such as suspenders.
GRI 3 governs classification of goods that appear
classifiable under more than one heading. GRI 3(b) provides for
the treatment of composite goods consisting of different
components even if the components are separable, as long as they
are adapted one to the other, are mutually complementary, and
together form a whole that would not normally be offered for sale
in separate parts.
The goods under examination are not composite goods.
Although these shorts and suspenders are adapted one to the other
and are mutually complementary, the individual components are the
types of goods that may be sold separately. The trousers have,
in addition to the suspender buttons, belt loops, which suggest
sale or use without suspenders. The suspenders are black cotton
webbing, and are adaptable to a variety of styles and colors of
trousers.
GRI 3(b) also provides for goods put up in sets for
retail sale. The Explanatory Notes, which represent the official
interpretation of the HTSUSA at the international level, for GRI
3(b) define "goods put up in sets for retail sale." Such goods:
(a) consist of at least two different articles that are
classified in different headings, (b) consist of products put up
together to meet a particular need or carry out a specific
activity, and (c) are put up in a manner suitable for sale
directly to users without repacking. The merchandise under
consideration falls under two different headings. The components
are put up together to provide a coordinated outfit. We assume
that the are ready for sale directly to consumers without
repackaging. The goods are therefore a set.
GRI 3(b) requires that goods put up in sets for retail
sale be classified as if consisting of the component that
provides the set its essential character. The Explanatory Notes
state that the factors determining essential character may vary
as between different kinds of goods. The Notes suggest that
essential character may be determined by the nature of a
component or material, its bulk, quantity, weight, or value, or
by the role of a constituent material in relation to the use of
the goods.
With regard to the sample at issue, the trousers impart
the essential character of the set. The trousers have the
greater bulk, weight, and value. Accessories, like suspenders,
are not the main reason for the existence of the combination or
the primary motivating factor governing its purchase.
HOLDING:
The trousers and suspenders are classified as a set
under subheading 6203.42.4015, HTSUSA, a provision for other
men's trousers of cotton. The textile category for the trousers
is 347. The textile category for the suspenders, from subheading
6212.90.0010, HTSUSA, is 359. Garments and clothing accessories
entered as components of sets, rather than composite goods,
require separate visas and separate statistical reporting for
quota purposes, pursuant to the directive of December 23, 1988,
form the Committee for the Implementation of Textile Agreements.
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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division