CLA-2 CO:R:C:T 950131 SK
TARIFF NOS.: 6103; 6104; 6105; 6106; 6110; 6203; 6204
Alan G. Lebowitz, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, N.Y. 10017
RE: Classification of children's playsuits; coordinate clothing
sets; apparel sets; Textile Category Guidelines 13/88,
(11/23/88); Headquarters Memorandum 085944 (5/10/91);
Headquarters Ruling Letter 088423 (5/20/91)
Dear Mr. Lebowitz:
This is in response to your letter of August 6, 1991, on
behalf of your client, Wear Me Apparel Corp., requesting a
binding classification ruling for several styles of children's
garments. Four samples were submitted for our examination and
will be returned to you under separate cover.
FACTS:
Four styles of children's garments were submitted for
classification. All girls' sizes will be imported in sizes 2 to
14. Boys' sizes will be imported in sizes 2 to 7.
Style 18623A -- This article is a girls' three-piece knit garment
set comprised of 70% cotton and 30% polyester. The pullover has
shoulder loops, long sleeves, a napped interior, ribbing at the
neck and cuffs, and a hemmed bottom. The pants have adjustable
suspender straps, a napped interior, a waistband that is less
than 50% elasticized and ribbing at the ankle cuffs. The
suspender straps, which are to be passed through the shoulder
loops of this and every submitted style, are sewn to the inside
of the rear waist portion of the bottom component and are
attached by button closures to the front waist portion of the
garment when worn. The sleeveless vest has a full front zipper
opening, napped interior, overlay, embroidery, and ribbing at the
neck, armholes and bottom.
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Style F-18824 -- This sample is referred to as F-18826 in your
submission to Customs. The article's tag, however, identifies
this style as F-18824 and that is the number we will use for
reference purposes. This sample is a girls' two-piece knit
garment set comprised of 70% cotton and 30% polyester. It is
affixed with a hangtag which reads "LITTLE BY LITTLE 2 piece
set". The top is a long sleeve shirt with napped interior and
has shoulder loops on each shoulder. The bottom component is an
ankle length garment with a nap interior and features suspender
straps designed to pass through the shoulder loops of the top
component. The waistband is less than 50% elasticized.
Style 4/5880 -- This style consists of a boys' knit two-piece
garment set consisting of 60% cotton and 40% polyester. The top
is long sleeved with a nap interior and with loops on each
shoulder. The waistband of the bottom component is less than 50%
elasticized and the trouser-length pants have a nap interior.
Style SS3 -- This style consists of a boys' two-piece garment
set constructed of 100% cotton woven fabric. The top is a short
sleeve shirt featuring loops on each shoulder. The bottom is a
pair of shorts which features suspender straps designed to pass
through the top's shoulder loops. The shorts have rear pockets
as well as front slash pockets, a frontal opening, and a
waistband which is less than 50% elasticized.
All styles, except for 4/5880 and the vest of Style 18623A,
will be imported, packaged and sold with each component on a
separate hanger. The suspenders will hang freely inside the legs
and waists of the bottom components. The two hangers will be
interlocking so that no set becomes separated. Style 4/5880 will
have both top and bottom components imported, packaged and sold
on a single hanger with the suspenders hanging freely inside the
trouser waist. The vest of Style 18623A will hang over the top.
The importer has agreed to affix hangtags to the subject
merchandise which bear an illustration of a child wearing a
playsuit with suspenders and which have the language "2 PIECE
PLAYSUIT" printed on one side.
ISSUES:
Whether the articles at issue are properly classifiable as
playsuits under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)?
Whether the packaging of these articles precludes
classification as playsuits?
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the heading and any relative
section or chapter notes. Where goods cannot be classified
solely on the basis of GRI 1, and if the headings and legal notes
do not otherwise require, the remaining GRI's may be applied in
order of their appearance.
In the instant case, the articles at issue are assorted
styles of two and three-piece children's garments. The
threshhold question with regard to these articles is whether they
are classifiable as children's coordinate apparel sets or
playsuits.
The Textile Category Guidelines, CIE 13/88, dated November
23, 1988, define "playsuits" as follows:
Two-piece physically connected entireties for girls 2-14
and boys 2-7, such as shirts and shorts having matching
buttons and buttonholes, or shoulder loops with suspender
straps designed to join the two pieces, which are so
manufactured that the use of one without the other is not
practicable, are encompassed within this category.
All four submitted styles meet this definition: they consist
of two pieces (with the exception of Style 18623A which consists
of three pieces); all styles are manufactured to fit the
designated sizes; all styles have shoulder loops with suspender
straps designed to join the two pieces; all styles are
manufactured in such a manner so as to render the use of one
component without the other impracticable.
The last prerequisite, which mandates that an individual's
use of any component without the other be impracticable, is met
by all submitted samples. The bottoms of all samples are less
than 50% elasticized. This means that the pants will have
difficulty staying up without the suspenders. Moreover, the
suspenders are not removable; they are sewn to the back of the
waistband and therefore must be worn over the shoulders when the
pants are worn. When the suspenders are being used, it is likely
that they will fall off a child's shoulders unless threaded
through the top's shoulder loops. It follows, therefore, that
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the bottom components are physically dependent upon the tops and
must be worn together for their use to be practicable. The
bottoms cannot be worn without the tops and the tops are not
likely to be used without the suspender straps and bottoms
because this would leave the shoulder loops conspicuously empty.
Thus, it has clearly been established that the submitted articles
meet the definition of playsuits as set forth in the Guidelines.
The remaining question is whether the use of piggy-back
hangers is acceptable in that it may appear to consumers that
these articles are really apparel sets as opposed to playsuits.
While the packaging of these garments on one hanger is
preferable, it is not a prerequisite to classification as
playsuits. It is Customs' opinion that the garments need not be
displayed on one hanger with the suspender straps actually
threaded through the shoulder loops. At the time of importation
the articles need only be readily recognizable as playsuits, that
is, it need be apparent that the components are physically
interdependent upon one another. The importer's use of piggy
back hangers, and its decision to import, package and sell these
articles with the suspenders hanging down into the legs and waist
of the garments does not render these articles unrecognizable as
playsuits. In this instance, it is entirely reasonable to expect
a potential purchaser of this article to handle the garment and
quickly recognize that it utilizes non-removable suspenders and
that the top is designed to accommodate the suspenders.
In your submission, you advised us that the importer, Wear
Me Apparel Corp., is prepared to affix hangtags to the garments
which 1) bear illustrations of children wearing suspender sets
and 2) feature large plain black letters reading "2 PIECE
PLAYSET". As we have previously indicated, the term "playsuit"
denotes nothing more than a coordinated garment set. The hangtag
should read "2 PIECE PLAYSUIT" and include appropriate language
which would indicate that the component pieces are designed to be
worn together. It is Customs' opinion that with the affixation
of these hangtags it will be readily apparent to a potential
consumer that these goods are being sold as, and are intended to
be worn as, playsuits.
The subject merchandise is imported as sets which are "put
up for retail sale". In Headquarters Ruling Letter (HRL) 088423,
dated May 20, 1991, Customs acknowledged that the "retail sale"
determination places a heavy burden upon Customs field personnel
inasmuch as it is difficult to authenticate an importer's claim
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as to how their merchandise will be sold and that allowing
packaging to govern how multi-component wearing apparel is
classified has overwhelming potential for abuse. Therefore,
whether sets of garments which are not packed together in such a
manner that they are readily identifiable as playsuits at the
time of importation are classifiable as such depends on the
intent of the importer. See Headquarters Memorandum 085944,
dated May 10, 1991, which examines this issue with regard to
suits. In this case, the importer's intent to market and sell
these articles as playsuits is clearly evidenced by the fact that
each garment will be affixed with the hangtags described above.
The importer bears the burden of proof at the time of importation
to clearly manifest his intent to market and sell these articles
as playsuits. If information is received that the garments are
merchandised in a manner not consonant with the entered
classification, action under 19 U.S.C. 1592 may be appropriate.
The submitted samples meet the traditional standards for
playsuits. The goods are manufactured to be interdependent and
are sold as a unit. The parts are coordinated in design and when
worn are physically attached by means of the suspender being
threaded through the shoulder loops. Accordingly, the submitted
samples, with the exception of the vest component of Style
18623A, are classifiable as playsuits.
HOLDING:
The submitted samples are classifiable as follows:
STYLE ITEM HTS DUTY RATE CATEGORY
SUBHEADING
18623A girls' cotton knit 6106.10.0020 21% 237
shirt: imported as
parts of playsuits
18623A girls' cotton knit 6104.62.2015 16.7% 237
trousers: imported
as parts of playsuits
18623A girls' cotton knit 6110.20.2035 20.7% 359
vest
F-18824 girls' cotton knit 6106.10.0020 21% 237
shirt: imported as
parts of playsuits
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F-18824 girls' cotton knit 6104.62.2015 16.7% 237
trousers: imported
as parts of playsuits
4/58800 boys' cotton knit 6105.10.0020 21% 237
shirts: imported as
parts of playsuits
4/58800 boys' cotton knit 6103.42.1035 17.1% 237
trousers: imported
as parts of playsuits
SS3 boys' woven cotton 6205.20.2070 21% 237
shirt: imported as
part of playsuit
SS3 boys' woven cotton 6203.42.4055 17.7% 237
trousers: imported
as part of playsuit
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. 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 that your client 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 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, your client should contact its
local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division