CLA-2 CO:R:C:G 080584 CMR 824003
Stretch-O-Rama, Inc.
112 West 34th Street
New York, New York 10120
RE: Classification of various two-piece infants' and children's
garments
Dear Sir:
This is in response to a letter of June 16, 1987, by Jack
Grossman of Ja-Mar Forwarding, requesting a tariff classification
ruling for certain garments which will be manufactured in Hong
Kong and imported into the United States by your company.
FACTS:
The two submitted samples are representative of styles 44656,
54656, and 74656, which are designated according to size; and
styles 44655, 54655, and 74655, which are also designated
according to size. The sizes, respectively, are 2-4, 4-7, and 8-
14. The two samples each consist of matching tops and shorts
made of the same 100 percent cotton fabric. The shorts have
partially elasticized waistbands with two buttonholes on the
fronts and backs. A rear pocket is featured in all styles.
Buttons appear on the tops which correspond to the buttonholes on
the shorts in order to provide a means of attachment of the tops
and shorts during wear. Each top has short sleeves, a full-front
opening, and a front chest pocket.
ISSUE:
Whether the tops and shorts of the submitted samples are
classifiable separately or as playsuits.
LAW AND ANALYSIS:
Headnote 3, Part 6, Schedule 3, Tariff Schedules of the
United States Annotated (TSUSA), is applicable in this situation.
The relevant portions are as follows:
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3. (a) Except as provided in (b) of this headnote,
each garment is to be separately classified under the
appropriate tariff item, even if 2 or more garments are
imported together and designed to be sold together at
retail.
(b) The provisions of paragraph (a) of this
headnote shall not apply to --
* * *
(iii) playsuits, washsuits, and similar apparel....
Headnote 3 removed essentially all garments, except those
listed in (b), from consideration under the doctrine of
entireties for the purpose of classification. Playsuits are
listed in (b), and therefore must meet the test of the doctrine
of entireties. To qualify as an entirety, the articles, when
combined, should form a new article with a different character or
use from the parts; or one of the articles or components should
predominate with the other components being merely incidental to
the predominant part. E.M. Stevens Corp. v. United States, 49
Cust. Ct. 203, 204, Abstract 66971 (1962), appeal dismissed, 53
CCPA 155, C.A.D. 5266 (1966). In addition, when articles
imported together as a unit retain their individual identities
and are not subordinated to the identity of the combination, the
articles will not be considered an entirety and will be
classified separately. Donalds, Ltd., Inc. v. United States, 32
Cust. Ct. 310, 315, C.D. 1619 (1954).
Ruling Letter 075949 of March 3, 1986, sets out the factors
considered in determining if garments are classifiable as
playsuits under the doctrine of entireties. These include:
1. reference to the Textile Category Guidelines for Fabric
and Garments Reported Under Various Textile Categories,
C.I.E. 6/87;
2. the way in which the garments are known and marketed;
3. the use of the garments;
4. the construction, design and composition of the garments;
and,
5. the manner in which they are worn together.
The pertinent portion of the Textile Category Guidelines,
page 20, states:
Children's two-piece physically connected entireties,
such as shirts and shorts having matching buttons and
buttonholes, or shoulder loops with suspender straps
designed to join the two pieces, which are so manufactured
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that the use of one without the other is not practicable,
are encompassed within this category [337, playsuits,
washsuits, etc.].
In this case, it is impracticable to wear the shirts and
shorts separately. Generally, we follow the rule that waistbands
which are less than 50 percent elastic are not considered
substantial. The shorts at issue have just under 50 percent
elastic in their waistbands. It would follow then by application
of the general rule that there is insufficient elastic in the
waistband of the shorts to hold them up during wear without the
aid of the button attachment to the shirts. The shorts also have
large buttonholes which are obvious to the eye and decrease the
likelihood of their separate use. In addition, we believe it is
impracticable to wear the shirts separately because of the size
and placement of the buttons on them. The garments of styles
44656, 54656, and 74656, and styles 44655, 54655, and 74655 meet
the criteria set out in the Textile Category Guidelines.
In Ruling Letter 079553 of March 30, 1988, we stated our view
that two-piece combination garments are not classifiable as
playsuits when they are merely joined at the waist by buttons or
other fasteners, and do not form a new commercial entity
generally recognized as a playsuit. We still adhere to this
view. The presence of the button attachment alone is not the
basis for classifying garments as playsuits. In this case, the
samples are designed for and, presumably, used for play. The
shirt and shorts are imported and sold together, and presumably,
worn together since any other use of the garments would be
impracticable. Considering the factors set out in Ruling Letter
075949, we believe that the instant garments are classifiable
under the doctrine of entireties as playsuits.
You stated in your letter that these garments are boys'
apparel. Headnote 2, Part 6, Schedule 3, TSUSA, provides that
infants' wearing apparel "is wearing apparel for children,
regardless of their sex, up to and including 6 years of age." In
addition, these garments can and probably will be worn by both
boys and girls, and, therefore, the subject garments are
classified as women's, girls', and infants' in accordance with
Headnote 2(c).
Note that this ruling should not be interpreted as implying
that a specific number of buttons attaching tops and pants will
automatically qualify the garments as a playsuit. The means of
attachment is a consideration, but it is not the determinative
consideration.
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HOLDING:
The garments are classifiable as playsuits. Styles 44656,
54656, 44655, and 54655 are classifiable in the provision for
other women's, girls', or infants' wearing apparel, not
ornamented, of cotton, not knit, other, other, other, other
playsuits, washsuits, sunsuits and similar apparel, other, other,
infants', item 384.5233, Tariff Schedules of the United States
Annotated (TSUSA). Styles 74656 and 74655 are classifiable in
the same provision, item 384.5234, TSUSA, for girls'. For both
item numbers, the textile category designation is 337, and the
applicable rate of duty is 8 percent ad valorem.
Under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), the term "ensemble" means
a set of garments . . . composed of several pieces made up in
identical fabric, put up for retail sale, and comprising:
one garment designed to cover the upper part of the
body, with the exception of waistcoats which may also
form a second upper garment, and
one or two different garments, designed to cover the
lower part of the body and consisting of trousers, bib
and brace overalls, breeches, shorts (other than
swimwear), a skirt or a divided skirt.
When garments are classified as ensembles, their rates of duty
are the rates which would apply if the garments were entered
separately.
Under the HTSUSA, the tops of styles 44656, 54656, 74656,
44655, 54655, and 74655 are classifiable in the provision for
women's or girls' suits, ensembles, . . ., breeches and shorts,
ensembles, of cotton, other, blouses and shirts, other,
subheading 6204.22.3065, textile category 341. The rate of duty
is 16.4 percent ad valorem. This is the rate which would apply
if the garments were entered separately and classified in
subheading 6206.30.3060, HTSUSA.
The shorts of styles 44656, 54656, 74656, 44655, 54655, and
74655 are classifiable in the provision for women's or girls'
suits, ensembles, . . ., breeches and shorts, ensembles, of
cotton, other, shorts, subheading 6204.22.3050, HTSUSA, textile
category 348. The rate of duty is 17.7 percent ad valorem.
This is the rate which would apply if the garments were entered
separately and classified in subheading 6204.62.4065, HTSUSA.
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This classification represents the present position of the
Customs Service. If there are changes before the HTSUSA becomes
effective, this advice may not continue to be applicable.
The samples will be returned, as requested, under separate
cover.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins