CLA-2 CO:R:C:T 952565 SK
Assistant District Director
U.S. Customs Service
Patrick V. McNamara Building
477 Michigan Ave. 48266
RE: Decision on application for further review of protest no.
3806-1-100012; classification of three styles of cotton
girls' garments; shortalls; bib and brace overalls;
trousers with full front bib, over the shoulder straps,
which are commonly and commercially referred to as shortalls,
are classifiable under the subheading for bib and brace
shortalls; EN 61.03; HRL 088677 (3/15/91); garment
commonly and commercially known as a romper, which is
dissimilar to the articles depicted in EN 61.03, is
classifiable under heading 6211, HTSUSA.
Dear Sir:
This is a decision on application for further review of a
protest timely filed on behalf of Meijer, Inc., on September 4,
1991, against your decision on the classification of children's
apparel.
FACTS:
The three children's garments at issue are referenced style
239139, 259139X and 1045-G.
Styles 239139 and 259139X are girls' solid colored shortalls
with floral print side ties. Both styles are made from 60
percent cotton and 40 percent polyester sheeting fabric. The
garments feature traditional front bibs, slight back rises which
taper to become shoulder straps that crisscross through back
holding loops and button onto the front bibs, and side patch
pockets. Style 239139 is sized for toddler girls 2T - 4T. Style
259139X is sized for girls 4 - 6X.
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Style 1045-G is a girls' watercolor print bubble romper. It
is made of 60 percent cotton and 40 percent polyester sheeting
fabric. The garment features a front bodice with a partial front
three button opening, shoulder straps that button onto the rear
waist, ruffled fabric at the waist, and elasticized fabric at the
leg openings. Style 1045-G is sized for toddler girls 2T - 4T.
All three styles were classified for entry purposes under
subheading 6211.42.0025 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) at a duty rate of 8.6 percent ad
valorem. This provision covers washsuits, sunsuits, one-piece
playsuits and similar apparel. These styles were then liquidated
under subheading 6204.62.2050, HTSUSA, which provides for bib and
brace overalls, at a duty rate of 9.5 percent ad valorem. The
quota category for both provisions is 237.
The protestant asserts that all styles were properly
classified under subheading 6211.42.0025, HTSUSA. Protestant
states that these garments are not classifiable as bib and brace
overalls because, at their narrowest points, the bibs on these
garments are less than six inches in length. Protestant also
claims that these articles exhibit all the characteristics of
romper-type wearing apparel. In support of his claim, protestant
has furnished an excerpt on category designations under the
Tariff Schedules of the United States Annotated (TSUSA).
ISSUE:
Are the garments at issue classifiable under heading 6211,
HTSUSA, as girls' washsuits, sunsuits, one-piece playsuits and
similar articles, or as girls' shortalls under heading 6204,
HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the tariff is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 requires that classification be determined according to the
terms of the headings and any relative section or chapter notes
and, unless otherwise required, according to the remaining GRI's
taken in order.
The subject merchandise was entered under subheading
6211.42.0025, HTSUSA, which provides for, in pertinent part,
washsuits, sunsuits, one-piece playsuits and similar apparel.
Protestant claims this is the appropriate classification for the
subject garments and, in support of this contention, provides the
TSUSA category designation pertaining to playsuits and romper-
style garments. Protestant also states that as the narrowest
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points of the bibs on the garments at issue are less than six
inches in length, and these articles bear all the marks of
romper-type garments, they are classifiable under heading 6211,
HTSUSA.
Subheading 6204.62.2050, HTSUSA, the provision under which
the subject merchandise was liquidated, provides for bib and
brace overalls of cotton. Explanatory Note (EN) 61.03,
which provides the official interpretation of the HTSUSA at the
international level, states, with regard to heading 6204, HTSUSA,
that the term "'bib and brace overalls' means garments of the
type illustrated in figures 1 to 5, page 834, and similar
garments not covering the knee."
Styles 239139 and 259139X closely resemble the garments
depicted in the EN illustrations. In Headquarters Ruling Letter
(HRL) 088677, dated March 15, 1991, Customs held that it would
apply the common and commercial meaning of the term "bib and
brace overalls" in determining whether garments were classifiable
as such and would not adhere rigidly to the illustrations set
forth in the EN. See also HRL's 088396, dated March 26, 1991;
088422, dated March 25, 1991; 088434, dated March 26, 1991;
088614, dated March 20, 1991; 088768, dated April 1, 1991;
088887, dated July 17, 1991 and 089075, dated July 19, 1991 which
reiterate this position. We are of the opinion that styles
239139 and 259139X were correctly classified at liquidation as
overalls and shortalls under heading 6204, HTSUSA, as the
garments possess all the requisite features of these types of
garments (i.e. trouser-like garments with full front bibs and
over the shoulder straps).
We note that the TSUSA category designation for playsuits
submitted by the protestant is not persuasive in the instant case
as the garments at issue are classified pursuant to the relevant
terms, sections and chapter notes of the HTSUSA. Moreover, there
is no specific language in the EN which excludes garments from
heading 6204, HTSUSA, because they possess bibs less than six
inches in length. A bib of this length is substantial when
incorporated into a toddlers' or child's size garment and
classification as a garment of the type illustrated in the EN to
heading 61.03, HTSUSA, is not precluded on this basis.
Style 1045-G, however, does not closely resemble the
garments depicted in the EN illustrations, figures 1 to 5.
Nor is this style commonly and commercially known as a "bib and
brace overall" or a "shortall"; rather, it is referred to as a
"bubble romper." As rompers belong to the same class or kind of
merchandise as washsuits, sunsuits, one-piece playsuits, and
similar apparel, style 1045-G is classifiable under subheading
6211.42.0025, HTSUSA.
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HOLDING:
Styles 239139 and 259139X are classifiable under subheading
6204.42.2050, HTSUSA, which provides for girls' cotton bib and
brace overalls and coveralls, dutiable at a rate of 9.5 percent
ad valorem. The textile quota category is 237.
Style 1045-G is classifiable under subheading 6211.42.0025,
HTSUSA, which provides for girls' cotton one-piece playsuits and
similar apparel, dutiable at a rate of 8.6 percent ad valorem.
The textile quota category is 237.
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 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 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 importing the merchandise to
determine the current applicability of any import restraints or
requirements.
As the rate of duty under the classification indicated for
styles 239139 and 259139X is the same as the liquidated rate, and
the rate of duty under the classification indicated for style
1045-G is less than the liquidated rate, you are instructed to
grant the protest in part. A copy of this decision should be
furnished to the protestant with the Form 19 notice of action.
Sincerely,
John Durant, Director