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HQ 079651


July 5, 1988

CLA-2 CO:R:C:G 079651 CMR 821900

CATEGORY: CLASSIFICATION

TARIFF NO.: 384.4784; 384.4746; 6206.30.3030; 6204.62.4030

Mr. Steven Cohen
Ishkabibbles, Inc.
P.O. Box 1114
Bayonne, New Jersey 07002

RE: Classification of certain garments in boys' sizes 4-7 and girls' sizes 4-6x.

Dear Mr. Cohen:

This ruling is in response to your letter of December 31, 1986, requesting a tariff classification ruling for a shirt and pants set manufactured in Panama.

FACTS:

The submitted sample, style 2624, consists of a long sleeve shirt and long pants. The shirt has a button-down collar, single button cuffs, a full button-down front, a rounded bottom, a single chest pocket, and a single button on each side sewn at the seam about two and a half inches from the bottom. The corduroy pants have two front pockets, one back pocket with a snap flap closure, a zipper fly, snap closure front, and a partially elasticized waistband. Sewn into the inside of the waistband at the right and left outseams are elastic loops which attach to the buttons on the shirt. Both garments are made from cotton fabric.

The garments are imported and sold together.

ISSUE:

Whether the top and shorts of the submitted sample are classifiable separately or as a playsuit.

LAW AND ANALYSIS:

It is our view that two-piece combination garments are not classifiable as playsuits when they are merely 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 garments of the submitted sample fall within the scope of this view. The top and pants are made of different types of cotton fabric. The only connection between the garments, besides being imported and sold together, is the means of attachment which is by buttons at the waist in a manner which is not considered commercially realistic nor resulting in a new article of commerce known generally and commercially as a playsuit.

HOLDING:

The shirt and pants are classifiable separately. The shirt is classifiable in the provision for other women's, girls', or infants' wearing apparel, not ornamented, of cotton, not knit, other, other, . . ., other shirts, suits, . . ., shirts, infants', item 384.4784, Tariff Schedules of the United States Annotated (TSUSA), textile category 341. The rate of duty is 16.5 percent ad valorem. The pants are classifiable in the provision for other women's, girls', or infants' wearing apparel, not ornamented, of cotton, not knit, other, other, . . ., other shirts, suits, other trousers and slacks, shorts, trousers and slacks, corduroy, infants', other infants', item 384.4746, TSUSA, textile category 348. The rate of duty is 16.5 percent ad valorem.

Under the proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the shirt is classifiable in the provision for women's or girls' blouses, shirts, and shirt- blouses, of cotton, other, other, with two or more colors in the warp and/or filling, girls', other, subheading 6206.30.3030, HTSUSA, textile category 341. The rate of duty is 16.4 percent ad valorem. The pants are classifiable in the provision for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, trousers and breeches, girls', other, subheading

6204.62.4030, 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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