CLA-2 CO:R:C:T 088396 CMR
Mr. Edward Johnson
Levi Strauss & Co.
1155 Battery St.
San Francisco, CA. 94111
RE: Classification of a men's overall; 6203, HTSUSA
Dear Mr. Johnson:
This ruling is in response to your letter of November 28,
1990, requesting a classification determination for men's
overalls, style 40689-0716. A sample was received with your
request.
FACTS:
The garment at issue, style 40689-0716, is a pair of men's woven
100 percent cotton blue denim overalls referred to by the importer as a
men's Koverall. The garment has a front bib with pockets. The bib is
squared off at the top. The rear panel extends upward and tapers to
straps that connect to the front bib by means of metal hooks. The
garment has two rear patch pockets. On its front right side it has two
side pockets and it has one side pocket on its left side. There are
three functional metal buttons on each side from the waist to the top
of the front pockets. The garment has a fly front with a zipper
closure. The garment has a defined waist on its front portion but not
on its rear portion.
The garment will be manufactured in the Philippines and
imported through the ports of San Francisco and Miami.
ISSUE:
Is the subject garment, style 40689-0716, classifiable as a
pair of men's bib and brace overalls of heading 6203, HTSUSA?
-2-
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]."
Heading 6203, HTSUSA, provides for, among other things,
men's and boys' bib and brace overalls. The Explanatory Notes,
which are the official interpretation of the HTSUSA at the
international level state, at page 833, that the term "bib and
brace overalls" means garments of the type illustrated, on page
834, and similar garments which do not cover the knee.
In HRL 088677 of March 15, 1991, Customs addressed the
significance of the illustrations in the Explanatory Notes and
the meaning of the term "bib and brace overalls" for tariff
purposes. In that ruling, Customs determined that "absent a
clear and reasonable description in the Explanatory Notes, which
we do not find in this instance, Customs will apply the common
and commercial meaning to [the term bib and brace overalls].
Therefore, if a trousers-like garment has a full front bib, over
the shoulder straps, and is commonly and commercially known as
overalls, that garment is classifiable under the appropriate
subheadings for bib and brace overalls.
HOLDING:
The garment at issue, style 40689-0716, is, in our view,
clearly, commonly and commercially identifiable as overalls.
Therefore, it is classifiable as men's cotton bib and brace
overalls in subheading 6203.42.2010, HTSUSA, textile category
359, dutiable at 11 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 internal
issuance of the U.S. Customs Service which is updated weekly and
is available for inspection at your local Customs office.
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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