CLA-2 CO:R:C:T 088768 CMR
Mr. Richard Pencak
Export-Import Services, Inc.
900 Route 9
Woodbridge, New Jersey 07095
RE: Classification of boys' cotton overalls; Heading 6203, HTSUSA
Dear Mr. Pencak:
This ruling is in response to your submission of February 4,
1991, on behalf of U.S.A. Classic Inc., requesting classification
of boy's cotton overalls. The overalls will be imported from
Bangladesh through the port of Memphis, Tennessee. A sample was
received with your submission and will be returned as requested,
under a separate cover.
FACTS:
The submitted sample, style BF191-2845, is a pair of boys'
overalls made of 100 percent cotton woven brushed twill fabric.
The garment has a front bib which is squared off at the top and
has a large horizontal pocket featuring a coin pocket in the
upper right corner. The coin pocket is overlaid by a small
pocket with a scoop opening. The rear panel of the garment
extends upward and tapers to straps that connect to the front bib
by means of metal hooks. The garment has two diagonal side
pockets, two rear pockets each with a smaller pocket overlaid on
it, a small horizontal pocket on the left leg and a wraparound
pocket on the right leg. On each side of the garment at the
waist are side openings secured by three metal buttons. There
are two hammer loops on the right side front pocket and a single
hammer loop between the two rear pockets. A "Bum" logo is sewed
on the bib pocket and on the left rear pocket. The garment has a
simulated fly and a defined waist on the front panel, but not on
the rear panel. The trousers portion of the overalls has print
fabric cuffs. The fabric matches that used on the inside of the
bib straps.
-2-
Invoices with illustrations of styles BF291-2855, BF291-
1855, BF191-2845 and BF191-1845 were also received with your
letter and sample. The garments depicted in the illustrations
appear to be basically the same.
ISSUE:
Are styles BF291-2855, BF291-1855, BF191-2845 and BF191-
1845, represented by the sample of style BF191-2845, classifiable
as boys' bib and brace overalls of heading 6203, HTSUSA?
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 garments at issue, styles BF291-2855, BF291-1855, BF191-
2845 and BF191-1845, are, in our view, clearly, commonly and
commercially identifiable as overalls. Therefore, they are
classifiable as boys' cotton bib and brace overalls in
subheading 6203.42.2090, HTSUSA, textile category 359, dutiable
at 11 percent ad valorem. However, if imported in boys' sizes
2-7, the garments will be classified in subheading 6203.42.2050,
HTSUSA, textile category 237, dutiable at 11 percent ad valorem
-3-
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