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HQ 079637


July 5, 1988

CLA-2 CO:R:C:G 079637 CMR 821014

CATEGORY: CLASSIFICATION

Harold I. Loring, Esq.
Grunfeld, Desiderio, Lebowitz and Silverman
12 East 49th Street
New York, New York 10017

RE: Classification of various two-piece infants' and children's garments

Dear Mr. Loring:

This is in response to your letter of October 22, 1986, on behalf of your client, Mamiye Brothers, Inc., requesting a tariff classification of various girls' apparel from Hong Kong and other countries.

FACTS:

The submitted samples consist of various styles of shirts and shorts or pants. In all the styles, the tops and bottoms are joined at the waist by buttons. Styles 1514, 1515, 1546, 1557, and 1558 feature a buttonhole/button combination; style 1559 features a buttonloop/button combination. The bottoms in all styles have waistbands of less than one-half elastic.

The styles vary as follows.

Styles 1514 and 1559 -- Both top and shorts are made from the same 100 percent cotton sheeting fabric.

Style 1515 -- Both top and shorts are made from 100 percent cotton. The top is knit with a fish applique on it. The shorts are woven, featuring the same applique.

Style 1546 -- This style consists of woven shorts and knit ornamented tops with screen prints. The tops are made of 60 percent cotton and 40 percent polyester. The shorts are made of 70 percent cotton and 30 percent polyester. The screen prints on the tops (one of three possibilities --"Wow," "Purrr," or "Ship Ahoy") are somewhat repeated in part on the shorts.

Style 1557 -- Both top and pants are made from the same 100 percent cotton sheeting fabric. The top has a button front and button back. The pants have buttons at the ankles.

Style 1558 -- This style is similar to 1557. Both top and pants are made from 100 percent cotton sheeting and have identical patterns. In this style, however, the top will have a button front only and a tie feature at the bottom of the top and pants.

ISSUE:

Whether the garments are classifiable separately or as playsuits.

LAW AND ANALYSIS:

It is our view that two-piece combination garments are not classifiable as playsuits when they are merely capable of being joined at the waist by buttons or other fasteners, and do not form a new commercial entity generally recognized as a playsuit. Ruling Letter 079553 of March 30, 1988. The submitted samples are garments which fall within the scope of this view. The garments are not sufficiently dependent upon one another. The means of attachment of the garments is by two buttons at the waist in a manner which is not considered commercially realistic, and does not result in a new article of commerce known generally and commercially as a playsuit.

HOLDING:

The garments are classifiable separately. The tops of styles 1514, 1557, 1558, and 1559 are classifiable in the provision for other women's, girls', or infants' wearing apparel, not orna- mented, of cotton, not knit, other, . . ., blouses, other, item 384.4616, Tariff Schedules of the United States Annotated (TSUSA), when in sizes for girls 7-14 and item 384.4618, TSUSA, when in sizes for toddlers 2-4 and 4-6x/7. For both item numbers the textile category is 341 and the rate of duty is 16.5 percent ad valorem.

The top of style 1515 is classifiable in the provision for other women's, girls', or infants' wearing apparel, ornamented, of cotton, other, knit, . . ., blouses, other, item 384.0214, TSUSA, when in sizes for girls 7-14 and item 384.0217, TSUSA, when in sizes for toddlers 2-4 and 4-6x/7. One of the tops of the submitted samples of style 1546 is classifiable as a tank top in the same provision, item 384.0207, TSUSA, when in sizes for
girls 7-14 and item 384.0212, TSUSA, when in sizes for toddlers 2-4 and 4-6x/7. For all item numbers the textile category is 339 and the rate of duty is 21 percent ad valorem.

The other two tops submitted as style 1546 are classifiable in the provision for other women's, girls', or infants' wearing apparel, not ornamented, of cotton, knit, blouses and sweaters, item 384.28 , TSUSA. One top is a tank top classifiable in item 384.2810, TSUSA, when in sizes for girls 7-14 and item 384.2814, TSUSA, when in sizes for toddlers 2-4 and 4-6x/7. The other top is classifiable in item 384.2816, TSUSA, when in sizes for girls 7-14 and item 384.2821, when in sizes for toddlers 2-4 and 4- 6x/7. For all item numbers the textile category is 339 and the rate of duty is 21 percent ad valorem.

The shorts of style 1515 are classifiable in the provision for other women's, girls', or infants' wearing apparel, ornamented, of cotton, other, not knit, . . ., shorts, item 384.0741, TSUSA, when in sizes for girls 7-14 and in item 384.0739, TSUSA, when in sizes for toddlers 2-4 and 4-6x/7. For both item numbers the textile category is 348 and the rate of duty is 21 percent ad valorem.

The shorts of styles 1514, 1546, and 1559 are classifiable in the provision for other women's, girls', and infants' wearing apparel, not ornamented, of cotton, not knit, other, other, . . ., shorts, item 384.4724, TSUSA, when in sizes for girls 7-14 and item 384.4723, TSUSA, when in sizes for toddlers 2-4 and 4- 6x/7. For both item numbers the textile category is 348 and the rate of duty is 16.5 percent ad valorem.

The pants of styles 1557 and 1558 are classifiable in the provision for other women's, girls', and infants' wearing apparel, not ornamented, of cotton, not knit, other, other, . . ., trousers and slacks, other, item 384.4776, TSUSA, when in sizes for girls 7-14 and item 384.4774, TSUSA, when in sizes for toddlers 2-4 and 4-6x/7. For both item numbers the textile category is 348 and the rate of duty is 16.5 percent ad valorem.

Under the proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the term "ensemble" means
a set of garments . . . composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and
one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

When a garment is classified as an ensemble garment, its rate of duty is the rate of duty which would apply if the garment was entered separately.

The tops of styles 1514, 1557, 1558, and 1559 are classifiable under the HTSUSA in the provision for women's or girls' suits, ensembles, . . ., breeches and shorts, ensembles, of cotton, other, blouses and shirts, other, subheading 6204.22.3065, HTSUSA, textile category 341. The rate of duty is 16.4 percent. This is rate which would apply if the garments were entered separately and classified in item 6206.30.3060, HTSUSA.

One of the tops of the submitted samples of style 1546 and the top of style 1515 are classifiable in the provision for women's or girls' blouses and shirts, knitted or crocheted, of cotton, girls', other, subheading 6106.10.0030, HTSUSA, textile category 339. The rate of duty is 21 percent ad valorem. The other two tops of style 1546 are classifiable in the provision for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women's or girls', other, tank tops, subheading 6109.10.0065, HTSUSA, textile category 339. The rate of duty is 21 percent ad valorem.

The shorts of styles 1514 and 1559 are classifiable in the provision for women's or girls' suits, ensembles, . . ., breeches and shorts, ensembles, of cotton, other, shorts, subheading 6204.22.3050, HTSUSA, textile category 348. The rate of duty is 17.7 percent ad valorem. This is rate which would apply if the garments were entered separately and classified in item 6204.62.4065, HTSUSA. The pants of styles 1557 and 1558 are classifiable in the same heading in the provision for trousers and breeches, subheading 6204.22.3040, HTSUSA, textile category 348. The rate of duty is 17.7 percent ad valorem. This is rate which would apply if the garments were entered separately and classified in item 6204.62.4050, HTSUSA. The shorts of styles 1515 and 1546 are classifiable in the same heading in the provision for trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, shorts, girls', other,
subheading 6204.62.4065, HTSUSA, textile category 348. The rate of duty is 17.7 percent ad valorem. This classification represents the present position of the Customs Service under the proposed HTSUSA. If changes occur before enactment, this advice may not continue to be applicable.

Sincerely,

John Durant, Director
Commercial Rulings Division

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