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 0089039 - HQ 0089194 > HQ 0089075

Previous Ruling Next Ruling



HQ 089075


July 19, 1991

CLA-2 CO:R:C:T 089075 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.2010; 6203.42.2090

Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., ste. 504
Washington, D.C. 20036

RE: Classification of men's and boys' cotton overalls; Headings 6203.42.2010 and 6203.42.2090, HTSUSA, respectively.

Dear Mr. Lai:

This ruling is in response to your letter of April 5, 1991, on behalf of Darvel, Inc. and L.A. Gear Sportswear Inc., requesting classification of men's and boys' knee-length cotton overalls ("shortalls"). The shortalls will be imported from Hong Kong through the port of Los Angeles. Samples were received with your submission and will be returned, as requested, under a separate cover.

FACTS:

Four samples of woven cotton shortalls for men and boys were submitted: styles H-U6645 and FHM127H (men's) and styles 6-14343 and M-B2643 (boys'). All four samples have a front bib, over the shoulder straps that connect to the front bib by means of metal clasps and fly front openings with zipper closures. All four samples have front pockets with openings on their adjacent seams; on the men's samples the openings are secured by buttons and on the boys' samples by snaps. All four samples have rear pockets and all but one style (FHM127H) have hammer loops.

ISSUE:

Whether men's and boys' shortalls are classifiable under the provision for men's and boys' bib and brace overalls of subheading 6203.42.2010 and 6203.42.2090, HTSUSA?

LAW AND ANALYSIS:

Imported goods are classified according to the General Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule of the United States (HTSUSA). GRI 1 provides that for legal purposes, classification shall be determined according to the terms of the headings in the tariff and according to any pertinent section or chapter notes.

Heading 6203, HTSUSA, provides for, among other things, men's and boys' bib and brace overalls. The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. The EN, subsection E, to heading 6103 states 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.

Customs has previously addressed the inclusiveness of the illustrations in the aforementioned EN and the meaning of the term "bib and brace overalls" in HRL 088677 of March 15, 1991. Customs set forth 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]". Accordingly, if a garment is comprised of loose-fitting trousers with a bib front and shoulder straps, which may or may not cover the knee, and is commonly or commercially referred to as overalls, that garment is classifiable under the pertinent subheadings for bib and brace overalls.

HOLDING:

The submitted samples are, in our view, clearly, commonly and commercially identifiable as overalls. We believe that if a trousers-like garment (whether above or below the knee) has a full front bib, over the shoulder straps, and is commonly and commercially known as overalls or shortalls, the garment is classifiable under the subheading for bib and brace overalls.

The submitted samples are classifiable as men's and boys' cotton bib and brace overalls in subheading 6203.42.2010 and 6203.42.2090 of the HTSUSA respectively. The textile category is 359, dutiable at 11% ad valorem. Note that if the boys' shortalls (styles 6-14343 and M-B2643) are imported in boys' sizes 2-7, the garments are classified in subheading 6203.42.2050, HTSUSA, textile category 237, dutiable at 11% 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 the importer 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 the 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, the importer should contact the 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: