United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0088389 - HQ 0088453 > HQ 0088396

Previous Ruling Next Ruling


HQ 088396


March 26, 1991

CLA-2 CO:R:C:T 088396 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.2010

Mr. Edward Johnson
Levi Strauss & Co.
1155 Battery St.
San Francisco, CA. 94111

RE: Classification of a men's overall; 6203, HTSUSA

Dear Mr. Johnson:

This ruling is in response to your letter of November 28, 1990, requesting a classification determination for men's overalls, style 40689-0716. A sample was received with your request.

FACTS:

The garment at issue, style 40689-0716, is a pair of men's woven 100 percent cotton blue denim overalls referred to by the importer as a men's Koverall. The garment has a front bib with pockets. The bib is squared off at the top. The rear panel extends upward and tapers to straps that connect to the front bib by means of metal hooks. The garment has two rear patch pockets. On its front right side it has two side pockets and it has one side pocket on its left side. There are three functional metal buttons on each side from the waist to the top of the front pockets. The garment has a fly front with a zipper closure. The garment has a defined waist on its front portion but not on its rear portion.

The garment will be manufactured in the Philippines and imported through the ports of San Francisco and Miami.

ISSUE:

Is the subject garment, style 40689-0716, classifiable as a pair of men's bib and brace overalls of heading 6203, HTSUSA?

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]."

Heading 6203, HTSUSA, provides for, among other things, men's and boys' bib and brace overalls. The Explanatory Notes, which are the official interpretation of the HTSUSA at the international level state, at page 833, that the term "bib and brace overalls" means garments of the type illustrated, on page 834, and similar garments which do not cover the knee.

In HRL 088677 of March 15, 1991, Customs addressed the significance of the illustrations in the Explanatory Notes and the meaning of the term "bib and brace overalls" for tariff purposes. In that ruling, Customs determined that "absent a clear and reasonable description in the Explanatory Notes, which we do not find in this instance, Customs will apply the common and commercial meaning to [the term bib and brace overalls]. Therefore, if a trousers-like garment has a full front bib, over the shoulder straps, and is commonly and commercially known as overalls, that garment is classifiable under the appropriate subheadings for bib and brace overalls.

HOLDING:

The garment at issue, style 40689-0716, is, in our view, clearly, commonly and commercially identifiable as overalls. Therefore, it is classifiable as men's cotton bib and brace overalls in subheading 6203.42.2010, HTSUSA, textile category 359, dutiable at 11 percent ad valorem.

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

Previous Ruling Next Ruling

See also: