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HQ 089590


September 9, 1991

CLA-2 CO:R:C:T 089590 jlj

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.2010

Mr. Harrison T. Feeley
Polomate Corporation
Empire State Building
350 Fifth Avenue, Suite 824
New York, New York 10118

RE: Classification of men's bib and brace overalls; Heading 6203

Dear Mr. Feeley:

This is in reference to your letter of May 15, 1991, in which you inquired about the tariff classification of two men's woven cotton shortalls imported from Taiwan. You submitted a sample along with your inquiry.

FACTS:

The sample submitted, Style No. 26288, is a pair of 100 percent woven cotton shortalls. The garment will be manufactured in Taiwan. It has a bib which is squared off at the top and has a horizontal pocket. The rear bib is formed from two panels. The top panel has straps which connect to the front bib by means of two metal hooks. The garment has two front pockets and two rear pockets. Beside each front pocket on the seam is an opening with a three button vertical closure. The garment has a fly front opening with a zipper closure. The waistband is encircled by belt loops. The front bib has a rise of 5-5/8 inches.

ISSUE:

Is the instant pair of shortalls classified as bib and brace overalls?

LAW AND ANALYSIS:

Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is determined by the terms of the headings and any relative section or chapter notes.

Heading 6203 covers men's or boys' suits, ensembles, suit- type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). If the instant shortalls are bib and brace overalls, they are classified in Heading 6203 by virtue of GRI 1.

The Explanatory Notes are the official interpretation of the tariff at the international level. The Explanatory Note for Heading 6203 states that "The provisions of the Explanatory Note to Heading 61.03 apply, mutatis mutandis, to the articles of this heading."

The Explanatory Note for Heading 6103 states that:

For the purposes of this heading:

(E) "Bib and brace overalls" means garments of the type illustrated below in figures 1 to 5 and similar garments which do not cover the knee.

The five garments illustated are similar to the instant sample. They are all overalls with a bib in front and with straps extending over the shoulders of the wearer. The submitted sample is quite similar to overalls. It is commonly and commercially known as a pair of bib and brace shortalls. It will be bought and sold as bib and brace shortalls. In view of these facts, we find that the instant garment is properly classified as a pair of bib and brace overalls.

HOLDING:

The instant garment is classified under the provision for men's or boys' bib and brace overalls: trousers, bib and brace overalls, breeches and shorts: of cotton: other: bib and brace overalls: other: men's, in subheading 6203.42.2010, HTSUSA, dutiable at the rate of 11 percent ad valorem. Textile category 359 applies to this subheading.

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

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. Inasmuch as 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 that 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 available for inspection at your local Customs office.

Sincerely,

John Durant, Director
Commercial Rulings Division

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