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HQ 080450


July 5, 1988

CLA-2 CO:R:C:G 080450 CMR 823681

CATEGORY: CLASSIFICATION

TARIFF NO: 384.2970; 384.8050; 384.4720; 384.9168

Mr. Kevin Maher
C Air Custom House
Brokers-Forwarders, Inc.
153-39 Rockaway Boulevard.
Jamaica, New York 11434

RE: Classification of certain infants' garments

Dear Mr. Maher:

This is in response to your letter of May 19, 1987, on behalf of your client, H. Bailey Intl. Ltd., requesting a classification ruling for a shorts and shirt set which will be manufactured in the Philippines in sizes 2-6x.

FACTS:

The submitted sample consists of shorts made from woven fabric. The shorts have a partially elasticized waistband with a button on each side. A thin strip of contrasting piping appears along the sides of the shorts. The top is made of predominantly knit fabric and has a crew neck. Bands of woven fabric appear as part of the sleeves. The same woven fabric is used in the construction of the partial front opening which has a two-button closure. The top has thin stripes of the same color as the solid colored shorts. A small elastic buttonloop is sewn into the side seams as a means of attachment to the buttons on the shorts. The garments will be made from fabrics of man-made fibers and of cotton.

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. They are not suffi- ciently 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 does not result in a new article of commerce known generally and commercially as a playsuit.

HOLDING:

The garments of the samples are classifiable separately. When manufactured from fabric in chief value of cotton, the top is classifiable in the provision for other women's, girls', or infants' wearing apparel, not ornamented, of cotton, knit, shirts, other, infants', boys' over 24 months of age, item 384.2970, Tariff Schedules of the United States Annotated (TSUSA), textile category 338. The rate of duty is 21 percent ad valorem. When manufactured from fabric in chief value of man- made fibers, the top is classifiable in item 384.8050, TSUSA, textile category 638. The rate of duty is 13 cents per pound plus 32.5 percent ad valorem. The shorts, when made from fabric in chief value of cotton, 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 . . .; shorts; infants', infant boys' over 24 months age of age, item 384.4720, TSUSA, textile category 347. The rate of duty is 16.5 percent ad valorem. When made from fabric in chief value of man-made fibers, the shorts are classifiable in item 384.9168, TSUSA, textile category 647. The rate of duty is 17 cents per pound plus 27.5 percent ad valorem.

Under the proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA), when manufactured from fabric of cotton, the top is classifiable in the provision for men's or boys' shirts, knitted or crocheted, of cotton, boys', other, subheading 6105.10.0030, HTSUSA, textile category 338. The rate of duty is 21 percent ad valorem. When made from fabric of man- made fibers, assuming the fabric is synthetic, and not artifi- cial, the top is classifiable in subheading 6105.20.2030, HTSUSA, textile category 638. The rate of duty is 34.6 percent ad valorem. The shorts, when made from fabric of cotton, are classifiable in the provision for men's or boys' suits,
ensembles, . . ., breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other: other . . ., shorts: boys': other, subheading 6203.42.4060, HTSUSA, textile category 347. The rate of duty is 17.7 percent ad valorem. When made from fabric of man-made fibers, assuming the fabric is synthetic, and not artificial, the shorts are classifiable in subheading 6203.43.4040, HTSUSA, textile category 647. The rate of duty is 29.7 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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