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HQ 950687


December 31, 1991

CLA-2 CO:R:C:T 950687 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.2010; 6204.62.4065; 6204.62.4055

Ms. Sonia Sen Gupta
Import Manager
Teximpor Inc.
A/K/A India Teximpor
7500 West Side Avenue
North Bergen, N.J. 07047

RE: Women's and girls' shorts and shortalls; trousers; pants; knee; bib and brace overalls

Dear Ms. Gupta:

This is in reply to your letter of October 22, 1991. That letter concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of garments, produced in (assumably) India.

FACTS:

The merchandise at issue consists of four styles of ladies' and girls' shorts and shortalls, manufactured from 100% woven cotton fabric. Style 91306 is a pair of girls' woven shorts. The garment has adjustable, self-fabric shoulder straps, an elasticized waistband, a zippered fly front, five belt loops, a two button closure at the waist front, two front pockets at the waist, and cuffs.

Style 91348 is a pair of ladies' shortalls, with a length above the knee. It features adjustable, self-fabric shoulder straps, two rear and two front pockets, belt loops and a zippered fly. It also has a front opening bib which, at the lowest part of the rise, extends nine inches above the natural waistline.

Style 41292 is a pair of ladies' shorts with a waist extending four inches above the natural waistline. The features also include belt loops, two front pockets, a zippered fly front secured by three buttons, and self-fabric shoulder straps which are elasticized at the shoulder and button onto the waist. The garment length is above the knee.

Page 2

Style 81442 is a pair of ladies' shorts. This style features adjustable, self-fabric shoulder straps, belt loops and two front pockets. It also features a zippered fly front with a two button closure, and an elasticized waist. The garment length is above the knee.

ISSUE:

What is the correct classification of this merchandise under the HTSUSA?

LAW AND ANALYSIS:

Style 91348

Subheading 6204.62, HTSUSA, provides for, inter alia, cotton bib and brace overalls. The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the Explanatory Notes when interpreting the HTSUSA. The EN to heading 6103, which apply, mutatis mutandis, to articles of heading 6204, describes bib and brace overalls as garments similar to provided illustrations. In addition, "similar garments which do not cover the knee" are also allowed. The instant garment is quite similar to illustration #3, and is classifiable as bib and brace overalls.

Remaining Styles

Subheading 6204.62, HTSUSA, also provides for, inter alia, cotton shorts. The EN to heading 6103, supra, defines shorts as "(F) ... `trousers' which do not cover the knee." The EN also states, at (D), that "the presence of braces does not cause [trousers] to lose the essential character of trousers." Since the instant garments do not cover the knee, and envelope each leg separately, they are correctly classifiable as shorts.

HOLDING:

As a result of the foregoing, the instant merchandise is classified as follows:

Style 91348

... under subheading 6204.62.2010, HTSUSA, textile category 359, as women's or girls' suits, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers, bib and brace overalls, breeches and shorts, of cotton, other, bib and brace overalls, other, women's. The applicable rate of duty is 9.5 percent ad valorem. Style 91306

... under subheading 6204.62.4065, HTSUSA, textile category 348, as women's or girls' suits, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, shorts, girls', other. The applicable rate of duty is 17.7 percent ad valorem.

Page 3

Styles 41292 & 81442

... under subheading 6204.62.4055, HTSUSA, textile category 348, as women's or girls' suits, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, shorts, women's. The applicable rate of duty is 17.7 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, 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 negotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the STATUS REPORT ON CURRENT IMPORT QUOTAS (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available 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 importing the merchandise to determine the current status of any import restraints or requirements.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

JOHN DURANT, DIRECTOR
COMMERCIAL RULINGS DIVISION

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