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HQ 952575


March 29, 1993

CLA-2 CO:R:C:T 952575 SK

CATEGORY: CLASSIFICATION

TARIFF NO's: 6203.42.2050; 6204.62.2050

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. 3806-1-100013; classification of 100 percent cotton toddler boys'/girls' garments; bib and brace overalls; trousers with bib-like front, over the shoulder straps, and commonly and commercially referred to as overalls are classifiable under the subheading for bib and brace overalls; EN 61.03(E); HRL 088677 (3/15/91); not washsuit, sunsuit or one-piece playsuit.

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 children's garments at issue are referenced style 239131 and 239132. Style 239131 is made of 100 percent cotton denim fabric and has a traditional front bib and shoulder straps. Style 239131 is sized for toddlers 2T - 4T. The boys' version of style 239131 features Dino on a skateboard or an airplane. The girls' version features a heart with a bunny or a heart with a flower.

Style 239132 is constructed similarly to the garments described above except that the leg extensions extend to the knee. The boys' version features a bunny or Dino on a skateboard. The girls' version features a bunny with a basket, or a heart and flower. This style is also made from 100 percent cotton denim fabric and is sized for toddlers 2T - 4T.

Both styles 239131 and 239132 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 both 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 long. 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 toddlers' garments at issue classifiable under heading 6211, HTSUSA, as washsuits, sunsuits, one-piece playsuits and similar articles, or as boys' and girls' overalls and shortalls under headings 6203 and 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 (E),
which provides the official interpretation of the HTSUSA at the international level, states, with regard to headings 6203 and 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 239131 and 239132 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 the articles at issue 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, however, that the boys' version of both styles should be classified under subheading 6203.42.2050, HTSUSA, as this is the provision for boys' overalls and coveralls.

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 language in the EN which excludes garments from headings 6203 and 6204, HTSUSA, because they possess bibs less than six inches in length. A bib of this length is substantial when incorporated into a toddlers' size garment and is not precluded from classification as a garment of the type illustrated in the EN to heading 61.03, HTSUSA.

HOLDING:

Styles 239131 and 239132, for boys', are classifiable under subheading 6203.42.2050, HTSUSA, dutiable at a rate of 11 percent ad valorem. The textile quota category is 237.

Styles 239131 and 239132, for girls', are classifiable under subheading 6204.62.2050, HTSUSA, which provides for girls' overalls and shortalls, dutiable at a rate of 9.5 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 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, 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 above is greater than the liquidated rate, you are instructed to deny the protest in full. A copy of this decision should be furnished to the protestant with the Form 19 notice of action.

Sincerely,

John Durant, Director

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