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 > 1994 HQ Rulings > HQ 0954939 - HQ 0955015 > HQ 0954940

Previous Ruling Next Ruling


HQ 954940


December 20, 1993

CLA-2 CO:R:C:T 954940 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.63.1030

Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W., Suite 475
Washington, D.C. 20036

RE: Classification of a girl's 100 percent polyester overall

Dear Mr. Lai:

This is in response to your letter, dated August 31, 1993, on behalf of Gymboree, Inc., regarding the classification of a girl's knitted overall. A sample was submitted to this office for examination and will be returned under separate cover.

FACTS:

The submitted sample, referred to as style number 4011A, is a girl's size small, 100 percent polyester, brushed knit overall. The garment features bib overall styling and a front zipper opening which extends from the bib top to somewhat above the in-seam. The front bib has a slight "V" appearance. The sample also has a high- rise back and rib knit ankle cuffs.

ISSUE:

What is the proper classification for the subject merchandise?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

Heading 6104, HTSUSA, provides for, among other things, women's or girls' bib and brace overalls. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to heading 6104, HTSUSA, state:

The provisions of the Explanatory Note to heading 61.03 apply mutatis mutandis to the articles of this heading.

EN (E) to heading 6103, HTSUSA, states, in pertinent part:

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

It is the opinion of this office that as the submitted garment bears a strong resemblance to the types of garments defined and illustrated by the EN to 6103, HTSUSA, classification of the garment in the provision for bib and brace overalls is appropriate.

HOLDING:

The submitted sample, style number 4011A , is classifiable in subheading 6104.63.1030, HTSUSA, which provides for, among other things, girls' knit synthetic fiber bib and brace overalls. The applicable rate of duty is 17 percent ad valorem and the quota category is 659.

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, we suggest that your client 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 the local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) categories, your client should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: