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HQ 086882


July 31, 1990

CLA-2 CO:R:C:G 086882 CMR 846587

CATEGORY: CLASSIFICATION

TARIFF NO.: 6209.20.3000, 6203.42.4035

Ms. Martha Corgan
Import Manager
M & L International Co., L.P.
7700 Gross Point Road
Skokie, Illinois 60077

RE: Modification of District Ruling 846587--classification of boys' apparel from Bangladesh

Dear Ms. Corgan:

On November 9, 1989, Customs District Director, Nogales, Arizona, issued District Ruling 846587 to you. The ruling concerned the classification of boys' apparel from Bangladesh consisting of a boys' denim pair of pants with a button-on vest- like upper portion. At the request of our New York Customs office, we have reviewed DD 846587 and concluded that some modifications are in order.

FACTS:

The submitted sample, model 7143, consists of a boys' 100 percent cotton, woven, blue denim pair of pants with a button-on vest-like upper portion. The pants are partially elasticized at the sides of the waistband and have a front zipper closure, front side seam pockets, a seam with contrasting stitching around each knee, flannel lined cuffs, and contrasting buttons on the rear waistband and on the front for attaching the vest-like portion. The vest portion is not joined together on the sides and features a 100 percent cotton, woven flannel lining, a label patch on the left front chest and a two-button closure in the front.

Model 7143 will be style 31470 when imported in boys' sizes 12 to 24 months and style 33470 when imported in boys' sizes 2 to 4 years.

DD 846587 classified style 31470 as an other babies' garments set of cotton in subheading 6209.20.5035, HTSUSA. Style 33470 was classified with the pants portion in subheading 6203.42.4035, HTSUSA, as a pair of boys' cotton, blue denim trousers and the vest-like portion in subheading 6211.32.0080, HTSUSA, as an other cotton garment.

ISSUE:

Were styles 31470 and 33470 properly classified in DD 846587?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

After examining the submitted sample, we agree with our New York office that the subject garment is a composite article and not a set. The Explanatory Notes of the HTSUS, the official interpretation of the HTSUS at the international level, defines composite goods as follows:

[C]omposite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.

The pants and vest-like portion are "adapted one to the other and are mutually complementary." Additionally, the vest-like portion would not normally be sold separately. It has no commercial identity without the pants.

Since the vest-like portion acts as an accessory to the pants, we believe the essential character of the garment is derived from the pants and the garment should be so classified.

HOLDING:

Style 31470 is classified as babies' cotton trousers in subheading 6209.20.3000, HTSUSA, textile category 239, dutiable at 17.7 percent ad valorem. Style 33470 is classified as boys'
cotton, blue denim trousers in subheading 6203.42.4035, HTSUSA, textile category 347, dutiable at 17.7 percent ad valorem.

Pursuant to 19 CFR 177.9(d) (1989), DD 846587 of November 9, 1989, is hereby modified.

We recognize that pending transactions may be adversely affected by this modification. If such a situation arises, you may, at your discretion, notify this office and apply for temporary relief from the binding effects of the new ruling as may be dictated by the circumstances.

Your sample will be returned to you under separate cover.

The designated textile and apparel category may be subdivided into parts. If so, the 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 renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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