CLA-2 CO:R:C:T 954940 jb
Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W., Suite 475
Washington, D.C. 20036
RE: Classification of a girl's 100 percent polyester overall
Dear Mr. Lai:
This is in response to your letter, dated August 31, 1993, on
behalf of Gymboree, Inc., regarding the classification of a girl's
knitted overall. A sample was submitted to this office for
examination and will be returned under separate cover.
FACTS:
The submitted sample, referred to as style number 4011A, is
a girl's size small, 100 percent polyester, brushed knit overall.
The garment features bib overall styling and a front zipper opening
which extends from the bib top to somewhat above the in-seam. The
front bib has a slight "V" appearance. The sample also has a high-
rise back and rib knit ankle cuffs.
ISSUE:
What is the proper classification for the subject merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 requires that classification be determined
according to the terms of the headings and any relative section or
chapter notes, taken in order. Where goods cannot be classified
solely on the basis of GRI 1, the remaining GRI will be applied,
in the order of their appearance.
Heading 6104, HTSUSA, provides for, among other things,
women's or girls' bib and brace overalls. The Explanatory Notes
to the Harmonized Commodity Description and Coding System (EN) to
heading 6104, HTSUSA, state:
The provisions of the Explanatory Note to heading 61.03 apply
mutatis mutandis to the articles of this heading.
EN (E) to heading 6103, HTSUSA, states, in pertinent part:
"Bib and brace overalls" means garments of the type
illustrated in figures 1 to 5 and similar garments which do
not cover the knee.
It is the opinion of this office that as the submitted garment
bears a strong resemblance to the types of garments defined and
illustrated by the EN to 6103, HTSUSA, classification of the
garment in the provision for bib and brace overalls is appropriate.
HOLDING:
The submitted sample, style number 4011A , is classifiable in
subheading 6104.63.1030, HTSUSA, which provides for, among other
things, girls' knit synthetic fiber bib and brace overalls. The
applicable rate of duty is 17 percent ad valorem and the quota
category is 659.
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 negotiations and changes, we suggest that your client
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an 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) categories, your
client should contact the local Customs office prior to importing
the merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John Durant, Director