CLA-2 CO:R:C:G 083853 SM
Mr. James Suarez
Richard Saunders Corporation
64th Floor Empire State Building
350 Fifth Avenue
New York, NY 10043
RE: Tariff classification of boys' trousers and belt
Dear Mr. Suarez:
Your letter of February 9, addressed to our New York
office, requesting a tariff classification ruling for a pair
of boys' trousers from Macau and a belt from Taiwan, both to
be imported from Macau, has been referred to this office for
reply.
FACTS:
A sample of the merchandise was submitted. The trousers
are of a woven 65 percent polyester/35 percent cotton fabric.
They feature a fly front with a zipper and a button closure at
the waist; there is no waistband. There are two pleats on
either side of the closure. They have two front side pockets
and two back inserted pockets. The belt, of woven acrylic
with a metal D-ring, is accommodated by four belt loops on the
front and two slits at the back of the trousers. You state
that the two articles will be combined in Macau and imported
and sold together.
ISSUE:
How are the trousers and belt classified? Are they
treated together or separately?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is in accordance with the
General Rules of Interpretation. GRI 1 provides that classi-
fication is determined first according to the headings of the
tariff and any relative section and chapter notes, and then,
if nothing in the headings or notes requires otherwise,
according to the remaining GRI's.
-2-
Section XI of the tariff provides for textile articles
generally. Note 13 of this section requires that textile gar-
ments of different headings be classified under their own
headings, even if put up in sets for retail sale. The belt is
not considered a garment, but would, if considered separately,
fall under heading 6217, HTSUSA, a provision for other made up
clothing accessories. Thus it is not required by Note 13 to
be classified under its own heading in all cases.
Boys' trousers are included under heading 6203, HTSUSA.
Since no single heading provides for both trousers and belts,
classification cannot be determined under 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 complementary,
and together form a whole that would not normally be offered
for sale in separate parts. GRI 3(b) provides further 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
belt. The two pieces are separable but are adapted to one
another in that the loops and slits on the trousers are sized
to accommodate the belt. The two components are mutually
complementary in their use and casual styling, are packed
together, and would not normally be offered for sale sep-
arately.
The essential character of the combination is provided
by the trousers. The belt is merely an accessory accenting
the trousers and would not be the main reason for the
existence of the combination or the primary motivating factor
governing the purchase of the two articles. The belt and
trousers are therefore classified under the provision for the
trousers.
Subheadings under heading 6203, HTSUSA, provide for
trousers of various textile materials. Subheading Note 2 of
Section XI, incorporating by reference Note 2 of Section XI,
provides that products of Chapter 62 containing two or more
textile materials are classified as consisting of the textile
material that predominates by weight, considering, where
appropriate, only the part which determines the classification
under GRI 3. The trousers and belt are therefore classified
as polyester, the textile material of which the trousers are
in chief weight.
-3-
HOLDING:
The trousers and belt are classified under subheading
6203.43.4020, HTSUSA, textile category 647, a provision for
other boys' trousers of synthetic fibers.
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 importing 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: NIS Gerard Shea
cc: Phil Robins