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 > 1993 HQ Rulings > HQ 0952552 - HQ 0952621 > HQ 0952565

Previous Ruling Next Ruling



HQ 952565


March 30, 1993

CLA-2 CO:R:C:T 952565 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.2050; 6211.42.0025

Assistant District Director
U.S. Customs Service
Patrick V. McNamara Building
477 Michigan Ave. 48266

RE: Decision on application for further review of protest no. 3806-1-100012; classification of three styles of cotton girls' garments; shortalls; bib and brace overalls; trousers with full front bib, over the shoulder straps, which are commonly and commercially referred to as shortalls, are classifiable under the subheading for bib and brace shortalls; EN 61.03; HRL 088677 (3/15/91); garment commonly and commercially known as a romper, which is dissimilar to the articles depicted in EN 61.03, is classifiable under heading 6211, HTSUSA.

Dear Sir:

This is a decision on application for further review of a protest timely filed on behalf of Meijer, Inc., on September 4, 1991, against your decision on the classification of children's apparel.

FACTS:

The three children's garments at issue are referenced style 239139, 259139X and 1045-G.

Styles 239139 and 259139X are girls' solid colored shortalls with floral print side ties. Both styles are made from 60 percent cotton and 40 percent polyester sheeting fabric. The garments feature traditional front bibs, slight back rises which taper to become shoulder straps that crisscross through back holding loops and button onto the front bibs, and side patch pockets. Style 239139 is sized for toddler girls 2T - 4T. Style 259139X is sized for girls 4 - 6X.

Style 1045-G is a girls' watercolor print bubble romper. It is made of 60 percent cotton and 40 percent polyester sheeting fabric. The garment features a front bodice with a partial front three button opening, shoulder straps that button onto the rear waist, ruffled fabric at the waist, and elasticized fabric at the leg openings. Style 1045-G is sized for toddler girls 2T - 4T.

All three styles were classified for entry purposes under subheading 6211.42.0025 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) at a duty rate of 8.6 percent ad valorem. This provision covers washsuits, sunsuits, one-piece playsuits and similar apparel. These styles were then liquidated under subheading 6204.62.2050, HTSUSA, which provides for bib and brace overalls, at a duty rate of 9.5 percent ad valorem. The quota category for both provisions is 237.

The protestant asserts that all styles were properly classified under subheading 6211.42.0025, HTSUSA. Protestant states that these garments are not classifiable as bib and brace overalls because, at their narrowest points, the bibs on these garments are less than six inches in length. Protestant also claims that these articles exhibit all the characteristics of romper-type wearing apparel. In support of his claim, protestant has furnished an excerpt on category designations under the Tariff Schedules of the United States Annotated (TSUSA).

ISSUE:

Are the garments at issue classifiable under heading 6211, HTSUSA, as girls' washsuits, sunsuits, one-piece playsuits and similar articles, or as girls' shortalls under heading 6204, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the tariff is in accordance with the General Rules of Interpretation (GRI's). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

The subject merchandise was entered under subheading 6211.42.0025, HTSUSA, which provides for, in pertinent part, washsuits, sunsuits, one-piece playsuits and similar apparel. Protestant claims this is the appropriate classification for the subject garments and, in support of this contention, provides the TSUSA category designation pertaining to playsuits and romper- style garments. Protestant also states that as the narrowest
points of the bibs on the garments at issue are less than six inches in length, and these articles bear all the marks of romper-type garments, they are classifiable under heading 6211, HTSUSA.

Subheading 6204.62.2050, HTSUSA, the provision under which the subject merchandise was liquidated, provides for bib and brace overalls of cotton. Explanatory Note (EN) 61.03, which provides the official interpretation of the HTSUSA at the international level, states, with regard to heading 6204, HTSUSA, that the term "'bib and brace overalls' means garments of the type illustrated in figures 1 to 5, page 834, and similar garments not covering the knee."

Styles 239139 and 259139X closely resemble the garments depicted in the EN illustrations. In Headquarters Ruling Letter (HRL) 088677, dated March 15, 1991, Customs held that it would apply the common and commercial meaning of the term "bib and brace overalls" in determining whether garments were classifiable as such and would not adhere rigidly to the illustrations set forth in the EN. See also HRL's 088396, dated March 26, 1991; 088422, dated March 25, 1991; 088434, dated March 26, 1991; 088614, dated March 20, 1991; 088768, dated April 1, 1991; 088887, dated July 17, 1991 and 089075, dated July 19, 1991 which reiterate this position. We are of the opinion that styles 239139 and 259139X were correctly classified at liquidation as overalls and shortalls under heading 6204, HTSUSA, as the garments possess all the requisite features of these types of garments (i.e. trouser-like garments with full front bibs and over the shoulder straps).

We note that the TSUSA category designation for playsuits submitted by the protestant is not persuasive in the instant case as the garments at issue are classified pursuant to the relevant terms, sections and chapter notes of the HTSUSA. Moreover, there is no specific language in the EN which excludes garments from heading 6204, HTSUSA, because they possess bibs less than six inches in length. A bib of this length is substantial when incorporated into a toddlers' or child's size garment and classification as a garment of the type illustrated in the EN to heading 61.03, HTSUSA, is not precluded on this basis.

Style 1045-G, however, does not closely resemble the garments depicted in the EN illustrations, figures 1 to 5. Nor is this style commonly and commercially known as a "bib and brace overall" or a "shortall"; rather, it is referred to as a "bubble romper." As rompers belong to the same class or kind of merchandise as washsuits, sunsuits, one-piece playsuits, and similar apparel, style 1045-G is classifiable under subheading 6211.42.0025, HTSUSA.

HOLDING:

Styles 239139 and 259139X are classifiable under subheading 6204.42.2050, HTSUSA, which provides for girls' cotton bib and brace overalls and coveralls, dutiable at a rate of 9.5 percent ad valorem. The textile quota category is 237.

Style 1045-G is classifiable under subheading 6211.42.0025, HTSUSA, which provides for girls' cotton one-piece playsuits and similar apparel, dutiable at a rate of 8.6 percent ad valorem. The textile quota category is 237.

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 renegotiations and changes, to obtain the most current information available, we suggest that 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 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 importing the merchandise to determine the current applicability of any import restraints or requirements.

As the rate of duty under the classification indicated for styles 239139 and 259139X is the same as the liquidated rate, and the rate of duty under the classification indicated for style 1045-G is less than the liquidated rate, you are instructed to grant the protest in part. A copy of this decision should be furnished to the protestant with the Form 19 notice of action.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: