CLA-2 CO:R:C:T 088580 JS
Tommy Lai
Hong Kong Economic
& Trade Office
British Embassy
1233 20th Street, N.W.
Suite 504
Washington, D.C. 20036
RE: Women's bib overalls; detachable suspenders; essential
character bib overalls; classifiable heading 6204, HTSUSA
Dear Mr. Lai:
This is in reference to your letter of December 28, 1990,
on behalf of Esprit de Corp., requesting classification of a
women's bib overall under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The merchandise at issue is a pair of woven, 100 percent
cotton bib overalls which you state are made for women. The
garment is dyed indigo blue, and they are cut for the oversized
look now in fashion for this type of garment. There is a front
bib permanently stitched onto the waist which has a 10 inch rise,
a horizontal cut top edge, and two medium sized buttons on the
right and left corners of the bib, to which the suspenders are
attached.
Five belt loops surround the 44 inch waist; three buttons
each are sewn vertically onto the right and left side of the
pants portion of the garment. A hidden button fly is sewn into
the crotch, and front slash pockets reach from waist to hip. The
back of the garment is characterized by two over-sized pockets,
and there are two buttons at the center of the waist for
attaching the "Y" shaped braces. The pants legs would reach to
mid-shin or lower, and are very baggy (each leg is approximately
14 inches across at its widest point).
2
The Y-shaped, detachable suspenders match the color and the
sizing of the bib overalls. The 1 1/2 inch wide straps are deep
blue and adjustable, and oversized leather loops attach to the
garment's buttons.
ISSUE:
Whether the garment at issue is classified under the
provision for bib and brace overalls under heading 6204, HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that classification shall be determined
according to the terms of the headings and any relative section
or chapter notes. Where goods cannot be classified solely on the
basis of GRI 1, and if the heading and legal notes do not
otherwise require, the remaining GRI may be applied, in the order
of their appearance.
Heading 6204, HTSUSA, provides for, inter alia, women's or
girls' bib and brace overalls, not knitted or crocheted. The
Explanatory Notes ("EN"), the official interpretation of the
HTSUSA at the international level, state that the provisions of
the Explanatory Notes to headings 61.04 and 61.03 respectively,
apply mutatis mutandis to the articles of this heading (heading
62.04). EN 61.03 note (E) states that "bib and brace overalls"
means garments of the type illustrated in figures 1 to 5 and
similar garments which do not cover the knee. The merchandise at
issue is substantially similar to that which is depicted in
figure 4; it has long pants legs which extend to form a front bib
rise above the natural waistline, with suspender straps, a pocket
on the front bib, side slash and back pockets on the pants. The
oversized styling of the present merchandise, and the fact that
the straps are detachable and join to form a "Y" in the back,
does not significantly distinguish it from EN 61.03 (E) figure 4
such as to exclude classification under heading 6104, HTSUSA
(restrictive application of pictorial examples set forth in EN
61.03 will not be made where basic structure and style of garment
at issue appears similar, HRL 088677 issued March 15, 1991).
Consideration of this merchandise under heading 6210,
HTSUSA, which provides for other garments, not knitted or
crocheted, is thus precluded by GRI 1, which requires that the
terms of the headings be given primary weight for purposes of
classification. Since the terms of heading 6204 specifically
include the merchandise at issue, it is inappropriate to continue
consideration of subsequent headings and subheadings but for the
analysis below.
3
Since the suspenders of this garment are detachable, they
may be separately classifiable, but the proper analysis depends
on whether the two items, suspenders and bib overalls, are
treated as a set or as composite goods. We look to GRI 3(b)
which contemplates the issue of sets and composite goods as
follows:
(b) Mixtures, composite goods consisting of different
materials or made up of different components and goods
put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
if they consisted of the material or component which
gives them their essential character.
It is our opinion that the bib and brace overalls are composite
goods as that term is defined and applied in the HTSUSA. The
Explanatory Notes define composite goods made up of different
components as not only those in which the components are attached
to each another 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.
The bib and brace overalls at issue in this case fit the
definition of composite goods. The suspenders, which may be
detached, are specially adapted to fit the buttons on the bib
overalls, and these buttons are positioned and sized to fit the
loops of the suspenders. Moreover, the suspenders have the same
color and oversized proportions as the overalls. We also note
that if the bib overalls had no suspenders attached to them, the
bib would flap down in a manner contrary to the design of the
garment. It is clear that the present garment is coordinated for
sale as a commercial unit which would not normally be offered
for sale in separate parts.
Having determined that the present merchandise is a
composite good, it is necessary to determine the essential
character of those goods. Explanatory Note VIII to GRI 3(b)
states that:
The factor which determines essential character will
vary as between different kinds of goods. It may, for
example, 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.
4
As in virtually every instance involving accessories (or
accessory type items) and garment combinations, it is the
garment which provides the essential character. In this case,
the bib overalls form the basis of the garment and provide the
motivating factor for purchase of the merchandise; the essential
character of these component goods are the bib overalls. See,
HRL 084936 issued July 31, 1989 (pants with detachable suspenders
fastened by coordinated button and button holes considered
component goods; essential character pants).
HOLDING:
The merchandise at issue is classified under subheading
6204.62.2010, HTSUSA, which provides for women's or girls' suits,
ensembles, suit-type jackets, blazers, dresses, skirts, divided
breeches and shorts (other than swimwear): trousers, bib and
brace overalls, breeches and shorts: of cotton: other: bib and
brace overalls, other: women's, textile category 359, dutiable at
a rate of 9.5 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 renegotiations and
changes, to obtain the most current information available we
suggest your client check, close 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 for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, your client should contact its
local Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The sample will be returned to you under separate cover, as
requested.
Sincerely,
John Durant, Director
Commercial Operations Division