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HQ 080288


June 6, 1988

CLA-2 CO:R:C:G 080288 CMR 823124

CATEGORY: CLASSIFICATION

TARIFF NO: 384.4618; 384.4616; 384.4723; 384.4724

Stretch-O-Rama, Inc.
112 West 34th Street
New York, New York 10120

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

Dear Sir:

This is in response to a letter of April 6, 1987, by Jack Grossman of Ja-Mar Forwarding, requesting a tariff classification ruling for certain garments which will be manufactured in Hong Kong and imported into the United States by your company.

FACTS:

The following is based on the description Mr. Grossman gave in his letter of April 6, 1987.

The garments at issue, styles 24599 (size 4-6x) and 34599 (size 7-14), and styles 24600 (size 4-6x) and 34600 (size 7-14), consist of short sleeve tops and shorts of the same 100 percent cotton fabric. The tops have button-down fronts and a single chest pocket. The shorts have partial elastic waistbands. Styles 24599 and 34599 have a buttonhole on each side of the shorts. There are corresponding buttons on the tops of the sets by which the tops and bottoms are attached during wear. Styles 24600 and 34600 have a single button attached to either side of the shorts which are used in conjunction with elastic loops sewn into either side of the inner seam of the tops for attachment during wear.

ISSUE:

Whether the tops and shorts of the submitted samples 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 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 buttons at the waist in a manner which is not considered commercially realistic, and it does not result in a new article of commerce known generally and commer- cially as a playsuit.

HOLDING:

The garments are classifiable separately. The tops of styles 24599, 34599, 24600, and 34600 are classifiable in the provision for other women's, girls', or infants' wearing apparel, not ornamented, of cotton, not knit, other, other, . . ., blouses, item 384.4618, Tariff Schedules of the United States Annotated (TSUSA), when in sizes 4-6x; and item 384.4616, TSUSA, when in sizes 7-14. For both item numbers, the textile category is 341, and the rate of duty is 16.5 percent ad valorem. The shorts of styles 24599, 34599, 24600, and 34600 are classifiable in the provision for other women's, girls', or infants' wearing apparel, not ornamented, of cotton, not knit, other, other, . . ., shorts, item 384.4723, TSUSA, when in sizes 4-6x; and item 384.4724, TSUSA, when in sizes 7-14. 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 tops of styles 24599, 34599, 24600, and 34600 are classifiable 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 ad valorem. The shorts of styles 24599, 34599, 24600, and 34600 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 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.

We regret that we are unable to return your samples as requested. We are unable to locate them. They may have been misplaced during the recent relocation of all personnel within our branch.

Sincerely,

John Durant, Director
Commercial Rulings Division

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