CLA-2 CO:R:C:T 088422jlj
Ms. Michelle Chiou
Apollo Overseas International Corp.
901-G S. Greenwood Ave.
Montebello, California 90640
RE: Classification of bib and brace overalls
Dear Ms. Chiou:
You Requested a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for a
pair of men's cotton overalls imported from Taiwan. You
submitted a sample along with your request.
FACTS:
The sample in question, Style No. 909, is a pair of woven
100 percent cotton blue denim overalls. It has a front bib with
a horizontal pocket with two separate segments. The top of the
bib is U-shaped. The rear bib is composed of two panels pieced
together. It has adjustable straps which connect to the front
bib by means of metal hooks. It has two rear pockets and a fly
front with a zipper closure.
The sample has two diagonal side pockets and a horizontal
pocket on the right leg. It has an opening alongside each
diagonal pocket which is secured by three metal buttons. One
button on each side attaches to the front bib portion of the
garment. The garment has a defined waist encircled by belt
loops.
ISSUE:
Is the instant pair of overalls classified as bib and brace
overalls?
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined by the terms of the
headings and any relative section or chapter notes.
Heading 6203 covers men's or boys' suits, ensembles, suit-
type jackets, blazers, trousers, bib and brace overalls,
breeches and shorts (other than swimwear). If the instant
overalls are bib and brace overalls, they are classified
in Heading 6203 by virtue of GRI 1.
The Explanatory Notes are the official interpretation of the
tariff at the international level. The Explanatory Note for
Heading 6203 states that "The provisions of the Explanatory Note
to Heading 61.03 apply, mutatis mutandis, to the articles of this
heading."
The Explanatory Note for Heading 6103 states that:
For the purposes of this heading:
* * * * * *
(E) "Bib and brace overalls" means garments of the
type illustrated below in figures 1 to 5 and
similar garments which do not cover the knee.
The five garments illustrated are quite similar to the instant
sample. They are all overalls with a bib in front and with
straps extending over the shoulders of the wearer. The instant
garment is designed and constructed as overalls. The fact that
its bib has a U-shaped top and that the rear bib is constructed
from two pieces does not preclude its classification as bib and
brace overalls.
HOLDING:
The instant garment is classified under the provision for
men's or boys' bib and brace overalls: trousers, bib and brace
overalls, breeches and shorts: of cotton: other: bib and brace
overalls: other: men's, in subheading 6203.42.2010, HTSUSA,
dutiable at the rate of 11 percent ad valorem. Textile category
359 applies to this subheading.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or 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. Inasmuch
as 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 that 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 Rulings Division