CLA-2 CO:R:C:G 086882 CMR 846587
Ms. Martha Corgan
Import Manager
M & L International Co., L.P.
7700 Gross Point Road
Skokie, Illinois 60077
RE: Modification of District Ruling 846587--classification of
boys' apparel from Bangladesh
Dear Ms. Corgan:
On November 9, 1989, Customs District Director, Nogales,
Arizona, issued District Ruling 846587 to you. The ruling
concerned the classification of boys' apparel from Bangladesh
consisting of a boys' denim pair of pants with a button-on vest-
like upper portion. At the request of our New York Customs
office, we have reviewed DD 846587 and concluded that some
modifications are in order.
FACTS:
The submitted sample, model 7143, consists of a boys' 100
percent cotton, woven, blue denim pair of pants with a button-on
vest-like upper portion. The pants are partially elasticized at
the sides of the waistband and have a front zipper closure, front
side seam pockets, a seam with contrasting stitching around each
knee, flannel lined cuffs, and contrasting buttons on the rear
waistband and on the front for attaching the vest-like portion.
The vest portion is not joined together on the sides and features
a 100 percent cotton, woven flannel lining, a label patch on the
left front chest and a two-button closure in the front.
Model 7143 will be style 31470 when imported in boys' sizes
12 to 24 months and style 33470 when imported in boys' sizes 2 to
4 years.
-2-
DD 846587 classified style 31470 as an other babies'
garments set of cotton in subheading 6209.20.5035, HTSUSA.
Style 33470 was classified with the pants portion in subheading
6203.42.4035, HTSUSA, as a pair of boys' cotton, blue denim
trousers and the vest-like portion in subheading 6211.32.0080,
HTSUSA, as an other cotton garment.
ISSUE:
Were styles 31470 and 33470 properly classified in DD
846587?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
After examining the submitted sample, we agree with our New
York office that the subject garment is a composite article and
not a set. The Explanatory Notes of the HTSUS, the official
interpretation of the HTSUS at the international level, defines
composite goods as follows:
[C]omposite goods made up of different components shall be
taken to mean not only those in which the components are
attached to each other to form a practically inseparable
whole but also those with separable components, provided
these components are adapted one to the other and are
mutually complementary and that together they form a whole
which would not normally be offered for sale in separate
parts.
The pants and vest-like portion are "adapted one to the other and
are mutually complementary." Additionally, the vest-like portion
would not normally be sold separately. It has no commercial
identity without the pants.
Since the vest-like portion acts as an accessory to the
pants, we believe the essential character of the garment is
derived from the pants and the garment should be so classified.
HOLDING:
Style 31470 is classified as babies' cotton trousers in
subheading 6209.20.3000, HTSUSA, textile category 239, dutiable
at 17.7 percent ad valorem. Style 33470 is classified as boys'
-3-
cotton, blue denim trousers in subheading 6203.42.4035, HTSUSA,
textile category 347, dutiable at 17.7 percent ad valorem.
Pursuant to 19 CFR 177.9(d) (1989), DD 846587 of November 9,
1989, is hereby modified.
We recognize that pending transactions may be adversely
affected by this modification. If such a situation arises, you
may, at your discretion, notify this office and apply for
temporary relief from the binding effects of the new ruling as
may be dictated by the circumstances.
Your sample will be returned to you under separate cover.
The designated textile and apparel category 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 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