CLA-2 CO:R:C:G 084145 SM
Ms. Barbara Balk
Gladish and Associates
1511 Third Avenue
Seattle, WA 98101
RE: Tariff classification of women's trousers and suspenders
Dear Ms. Balk:
Your letter of March 20, addressed to Customs in
Seattle, requesting a tariff classification ruling on behalf
of New Issues, Inc., for women's trousers and suspenders from
China, has been referred to this office for reply.
FACTS:
A sample of Style 727 was submitted. It consists of a
pair of 100 percent cotton woven trousers and a pair of self-
fabric button-on suspenders, which we assume are always im-
ported and sold together. The trousers have three belt loops
but no belt, a front zipper opening with one button at the
top, one back button-through pocket, two front pockets, hemmed
lower edges, and elastic at the waist with the edge of the
trousers extending up two inches above the elastic. Each
strap of the suspenders has two loops at the front and can be
attached to buttons on the trousers. The straps are joined at
the back into a single strap that also has two loops to fasten
to buttons on the back of the trousers.
ISSUE:
Are the trousers and suspenders classified together or
separately?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HSTUSA) is in accordance with the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the
terms of the headings of the tariff and any relative section
and chapter notes and then, if the headings and notes do not
otherwise require, in accordance with the remaining GRI's.
-2-
Textile apparel generally is provided for in Section XI,
HTSUSA. Note 13 of this section provides that textile gar-
ments of different headings must be classified in their own
headings even if put up in sets for retail sale. However,
this note does not cover accessories such as suspenders.
Heading 6204, HTSUSA, includes women's trousers. Head-
ing 6212, HTSUSA, provides for suspenders. No single heading
provides for trousers and suspenders together. Classification
cannot be determined according to GRI 1.
GRI 3 provides generally for the classification of goods
that appear classifiable under more than one heading. GRI
3(b) provides for the treatment of composite goods made up of
different components even if the components are separable, as
long as they are adapted to one another, are mutually comple-
mentary, and together form a whole that would not normally be
offered for sale in separate parts. GRI 3(b) provides fur-
ther that goods consisting of different components are to be
classified as if they consisted of the component that gives
them their essential character.
The description of composite goods fits the trousers and
suspenders. The two pieces are separable but are adapted to
one another and mutually complementary. They are of identical
fabric, and the loops on the suspenders accommodate the but-
tons at the waist of the trousers. These suspenders have
little use apart from the trousers and are unlikely to be sold
separately.
The essential character of the combination is provided
by the trousers. The suspenders are an accessory that play a
secondary role in the use of the combination; they would not
be the main reason for its existence or the primary motivating
factor governing its purchase. The trousers provide the main
bulk, weight, and value of Style 727; it is therefore classi-
fied as though consisting of the trousers.
HOLDING:
The trousers and suspenders are classified under sub-
heading 6204.62.4020, HTSUSA, textile category 348, a pro-
vision for women's cotton trousers.
-3-
Because of the changeable nature of the statistical
annotation, i.e., the ninth and tenth digits of the tariff
number, and the textile restraint categories, you should
contact your local Customs office before importation of this
merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director of Customs
NY Seaport Area
cc: Legal Reference Section
cc: CITA
cc: Phil Robins
cc: NIS Eileen Crowley