CLA-2 CO:R:C:G 084936 DSN
Barry E. Powell, Esquire
Grunfeld, Desiderio, Lebowitz & Silverman
707 Wilshire Boulevard, Suite 5320
Los Angeles, California 90017
RE: Classification of pants with suspenders
Your Ref. LA 88-2396-5(7)I
Dear Mr. Powell:
This ruling letter is in response to your inquiry of June
9, 1989, on behalf of Contempo Casuals, Inc., requesting
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), for women's pants with suspenders. A
sample produced in Taiwan was submitted for review.
FACTS:
Style number 3189 is women's pants with suspenders composed
of 85 percent polyester and 15 percent rayon. The pants have a
zippered front with detachable suspenders. There are two buttons
in the front and two buttons in the back which are designed to
attach the suspenders. The front of the pants where the
suspenders are attached has a decorative button which is located
below the two buttons. The suspenders are specially adapted to
the pants and are not designed to be used with other clothes.
ISSUE:
Whether the pants and suspenders are classified as
composite goods.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 3 provides for classification of composite
goods.
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GRI 3(b) provides that composite goods made up of different
components shall be classified as if they consisted of the
component which gives them their essential character. The issues
that arise are whether the suspenders and pants combination can
be said to constitute composite goods, and if so, whether the
component that provides the essential character can be
determined.
It is our opinion that the pants and suspender combination
is a composite good as that term is defined and applied in the
HTSUSA. The Explanatory Notes constitute the official
interpretation of the tariff at the international level. The
Explanatory Notes define composite goods made up of different
components as not only those in which components are attached to
each other to form a practically inseparable whole, but also
those with separable components, provided these components are
adapted one to the other and are mutually complementary, and that
together they form a whole, which would not normally be offered
for sale in separate parts. We believe that this pants and
suspender combination fits within this description and definition
of composite goods because it is composed of different
components, i.e., a pair of pants and suspenders, forms a
commercial unit, and is not offered for sale as separate articles
because the suspenders are specially adapted to the pants by
virtue of the fact they are of the same fabric and have buttons
to attach the two articles.
Having determined that the sample at issue is composite
goods, we still must determine the essential character in order
to properly classify the merchandise. According to the
Explanatory Notes to GRI 3(b), essential character may be
determined by the nature of the material or component, its bulk,
quantity, weight or value, or by the role of a constituent
material in relation to the use of the goods. With regard to the
sample at issue, as in virtually every instance involving
accessory and garment combinations, it is the garment which
provides the essential character. Accessories such as
suspenders, are not the main reason for the existence of the
combination or the primary motivating factor governing the
purchase of the two articles. Thus, the pants impart the
essential character.
We are distinguishing these pants and suspenders
combinations from those of HRL 083950 of April 24, 1989, where we
ruled that the shorts and suspenders were classified as a set and
not as composite goods. Our reasoning was that the suspenders
were clip-on and had no particular connection with the pair of
shorts. There were no loops, hooks, or fasteners, that would
characterize them as being adapted components. Those suspenders
were of a type that could be offered for sale apart from the
shorts. As previously discussed, this is not the case with the
sample at issue.
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HOLDING:
The pants and suspenders are classified under subheading
6204.63.3510, HTSUSA, which provides for women's or girls,
trousers, bib and brace overalls, breeches and shorts, of
synthetic fibers, other, other, other, other, other, trousers and
breeches, women's, textile category 648, and dutiable at the rate
of 30.4 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the clasification) 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.
Sincerely,
John Durant, Director
Commercial Rulings Division