CLA-2 CO:R:C:T 089075 SK
Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., ste. 504
Washington, D.C. 20036
RE: Classification of men's and boys' cotton overalls; Headings
6203.42.2010 and 6203.42.2090, HTSUSA, respectively.
Dear Mr. Lai:
This ruling is in response to your letter of April 5, 1991,
on behalf of Darvel, Inc. and L.A. Gear Sportswear Inc.,
requesting classification of men's and boys' knee-length cotton
overalls ("shortalls"). The shortalls will be imported from Hong
Kong through the port of Los Angeles. Samples were received with
your submission and will be returned, as requested, under a
separate cover.
FACTS:
Four samples of woven cotton shortalls for men and boys were
submitted: styles H-U6645 and FHM127H (men's) and styles 6-14343
and M-B2643 (boys'). All four samples have a front bib, over the
shoulder straps that connect to the front bib by means of metal
clasps and fly front openings with zipper closures. All four
samples have front pockets with openings on their adjacent seams;
on the men's samples the openings are secured by buttons and on
the boys' samples by snaps. All four samples have rear pockets
and all but one style (FHM127H) have hammer loops.
ISSUE:
Whether men's and boys' shortalls are classifiable under the
provision for men's and boys' bib and brace overalls of
subheading 6203.42.2010 and 6203.42.2090, HTSUSA?
LAW AND ANALYSIS:
Imported goods are classified according to the General Rules
of Interpretation (GRI's) of the Harmonized Tariff Schedule of
the United States (HTSUSA). GRI 1 provides that for legal
purposes, classification shall be determined according to the
terms of the headings in the tariff and according to any
pertinent section or chapter notes.
Heading 6203, HTSUSA, provides for, among other things,
men's and boys' bib and brace overalls. The Explanatory Notes
(EN) to the HTSUSA constitute the official interpretation of the
tariff at the international level. The EN, subsection E, to
heading 6103 states 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.
Customs has previously addressed the inclusiveness of the
illustrations in the aforementioned EN and the meaning of the
term "bib and brace overalls" in HRL 088677 of March 15, 1991.
Customs set forth 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]". Accordingly, if a garment is comprised
of loose-fitting trousers with a bib front and shoulder straps,
which may or may not cover the knee, and is commonly or
commercially referred to as overalls, that garment is
classifiable under the pertinent subheadings for bib and brace
overalls.
HOLDING:
The submitted samples are, in our view, clearly, commonly
and commercially identifiable as overalls. We believe that if a
trousers-like garment (whether above or below the knee) has a
full front bib, over the shoulder straps, and is commonly and
commercially known as overalls or shortalls, the garment is
classifiable under the subheading for bib and brace overalls.
The submitted samples are classifiable as men's and boys'
cotton bib and brace overalls in subheading 6203.42.2010 and
6203.42.2090 of the HTSUSA respectively. The textile category is
359, dutiable at 11% ad valorem. Note that if the boys'
shortalls (styles 6-14343 and M-B2643) are imported in boys'
sizes 2-7, the garments are classified in subheading
6203.42.2050, HTSUSA, textile category 237, dutiable at 11% 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 the importer 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 the 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, the importer should contact
the 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