CLA-2 CO:R:C:G 087340 JS
Richard M. Wortman
Grunfeld, Desiderio,
Lebowitz & Silverman
12 East 49th Street
New York, NY 10017
RE: Request for reconsideration; classification of boys'
playsuit, DD 850765 modified
Dear Mr. Wortman:
This is in reference to your letter of May 21, 1990, on
behalf of M. Hidary and Company, Inc., requesting
reconsideration, in part, of DD 850765 (April 20, 2990)
regarding a boys' playsuit. A sample of style no. 3852 was
submitted for our inspection.
FACTS:
The merchandise at issue is a boys' playsuit, comprised of a
shirt and a bib shortall, size 3T. The shirt has a button down
front, a traditional shirt collar and short sleeves with a fabric
loop attached to each shoulder. The shoulder straps of the
shortall are thus secured in place when they are passed through
the loops. The collar, and a 1 inch border on each sleeve, is
made of the same fabric as the shortall (which is 100 percent
woven cotton, and of a relatively heavier weight than the woven
shirt material, which contains polyester fibers).
The shortall has a slight bib rise in the rear, and a front
bib rise which is decorated by an appliqued tug boat. The two
bibs are connected by shoulder straps which are sewn into the
rear bib and attach to the front bib with metal buckles. The two
slash pockets in front expand outward, displaying material of a
contrasting color in the folds. Snap closures on either side of
the waist provide a secure fit. The shortall is primarily red,
with blue piping along some edges; a red and yellow trade patch
is sewn onto the left pocket; as previously noted, the blue,
green and yellow fabric which appears on the bib is repeated in
the trimming of the shirt. You state in your letter of May 21,
1990, that this merchandise is designed, marketed and sold as a
playsuit.
ISSUE:
What is the appropriate classification of the garments at
issue under the Harmonized Tariff Schedule of the United States
Annotated ("HTSUSA").
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation ("GRI"),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6203, HTSUSA, provides for, inter alia, men's or
boys' trousers, bib and brace overalls, breeches and shorts
(other than swimwear). The Explanatory Notes ("EN"), the
official interpretation of the HTSUSA at the international level,
state that the provisions of the Explanatory Note to heading
61.03 apply mutatis mutandis to the articles of this heading
(heading 6203). EN 61.03 (E) states that "bib and brace
overalls" means garments of the type illustrated in figures 1 to
5 and similar garments which do not cover the knee. The
merchandise at issue is substantially similar to that which is
depicted in figure 3; it is constructed with pants legs (which in
this case, do not cover the knee) which extend to form a front
and back bib rising above the natural waistline, with connecting
shoulder straps. The appliqued figure on the front bib as well
as the relatively low rise of the back bib of the sample does not
significantly distinguish the present merchandise from EN 61.03
(E) figure 3 such as to exclude classification under heading
6203, HTSUSA.
Heading 6205, HTSUSA, provides for men's and boys' shirts.
EN 62.05 states that the heading covers shirts not knitted or
crocheted for men or boys including shirts with detachable
collars, dress shirts, sports shirts and leisure shirts. The
garment at issue is woven and has the appearance of a sport or
leisure shirt for boys, which makes classification within heading
6205 appropriate under the circumstances.
Section XI Note 13 of the HTSUSA directs that "unless
otherwise required, textile garments of different headings are to
be classified in their own headings even if put up for retail
sale." Therefore, classification of the shortall and shirt is
proper under headings 6203 and 6205, respectively. Furthermore,
at the statistical subheading level, classification of each of
these garments as "imported as parts of playsuits," rather than
"other," is appropriate. The coordinated colors, fabric and
structure of each piece is indicative of the manufacturer's
intent that these garments be worn together as a playsuit. The
shoulder straps and coordinated shoulder loops provide a more
secure fit when the child wears these garments; as a means of
attaching the two garments, they are also evidence of their
intended use together. The identical fabric, and colors, found
on the shortall are repeated on the collar and cuffs of the
shirt. These factors, in addition to the stated importation of
the shirts and shortalls together for sale as playsuits, are
sufficient to consider these items "parts of playsuits" at the
subheading level.
HOLDING:
Pursuant to 19 CFR 177.(d), DD 850765 is modified in the
following respect. The boys' shortall is classified under
subheading 6203.42.2025, HTSUSA, which provides for men's or
boys' suits, ensembles, suit-type jackets, blazers, trousers, bib
and brace overalls, breeches and shorts (other than swimwear):
trousers, bib and brace overalls, breeches and shorts, of cotton:
other: bib and brace overalls, other: boys', sizes 2-7: imported
as parts of playsuits, textile category 237, and dutiable at the
rate of 11 percent ad valorem.
The matching shirt is classified in subheading 6205.20.2070,
HTSUSA, which provides for men's or boys' shirts: of cotton:
other, other: other: other: boys': imported as parts of
playsuits, textile category 237, and dutiable at the rate of 21
percent ad valorem.
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 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.
DD 850765 is modified accordingly pursuant to 19 CFR
177.9(d).
Sincerely,
John Durant, Director
Commercial Operations Division