CLA-2 CO:R:C:T 951301 CMR
TARIFF NO: 6110.30.3025, 6204.62.4030, 6505.90.6090
Area Director of Customs
U.S. Customs Service
Hemisphere Center
Routes 1 & 9 South
Newark, New Jersey 07114
RE: Internal Advice Request 15/92; Classification of certain
children's garments; playsuits v. clothing sets
Dear Sir:
This ruling is in response to Internal Advice Request 15/92,
initiated at the request of the firm of Sharretts, Paley, Carter
& Blauvelt on behalf of its client, Baby Togs, Inc. The request
concerns the proper classification of certain children's garments
imported as sets. A sample, style 034307, was submitted as
representative of the various sweater and pants sets at issue.
FACTS:
Style 034307 is identified as a girls' two-piece playsuit by
the importer. It consists of a 100 percent acrylic knit sweater,
100 percent cotton corduroy pants with acrylic knit cuffs and a
100 percent acrylic knit hat. The sweater has a turned-over mock
turtleneck collar, long sleeves with rib knit cuffs and a rib
knit bottom. The sweater is blue with a green and red floral
design combined with a white snowflake design. Sewn to the
inside of each armhole seam, about an inch behind the side seams,
is a strip of elastic with the male half of a snap closure on the
end.
The corduroy pants are red and the acrylic knit cuffs repeat
the floral design found on the sweater. The pants reach from the
waist to the ankles and feature a partially elasticized
waistband, i.e., less than 50 percent, and the female half of a
snap closure is present on each end of the elasticized portion of
-2-
the waistband. The elastic strips sewn onto the sweater are
intended to be attached to the snap closures on the pants in
order to hold the pants up during wear.
The acrylic knit hat features the same floral print as
appears on the sweater and the pants cuffs and a red pompon at
the top. It has a turned-over rib knit bottom that duplicates
the appearance of the turned-over rib knit mock turtleneck
collar.
The importer is seeking classification of the garments as a
girl's playsuit thus requiring only one visa for the playsuit
category.
ISSUE:
Are the garments at issue classifiable separately as
distinct garments requiring separate visas or are they
classifiable as a girls' playsuit requiring one visa in category
237?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to
[the remaining GRIs taken in order]."
Note 13, Section XI, requires that "unless the context
otherwise requires, textile garments of different headings are to
be classified in their own headings even if put up in sets for
retail sale." Therefore, the garments at issue are separately
classified whether it is determined that they are components of a
set or a playsuit. However, if it is determined that they are
components of a playsuit, only one visa in category 237 will be
required for entry of the garments.
Playsuit components are provided for in the HTSUSA at the
statistical level. The provisions at that level are a carryover
from the previous tariff, the Tariff Schedules of the United
States Annotated (TSUSA), in order to ensure uniformity of
quota/visa treatment of goods recognized as playsuits prior to
enactment of the HTSUSA. The HTSUSA and the Explanatory Notes to
the HTSUSA provide no guidance in determining what is to be
considered a "playsuit". Dictionary definitions are very general
and would encompass a vast number of goods clearly not intended
to be accorded the special quota/visa treatment which playsuits -3-
receive. A review of the previous tariff and Customs rulings
thereunder reveals that the term "playsuits" was subject to a
fairly stringent and specialized definition under the TSUSA.
Since playsuits are only provided for at the statistical level in
the HTSUSA and those statistical provisions are to ensure the
continuation of a special quota/visa treatment accorded to
playsuits under the TSUSA, Customs position as developed under
the TSUSA regarding the classification of playsuits is
controlling in this situation regarding their classification
under the HTSUSA.
In HRL 075949 of March 3, 1986, Customs enumerated various
factors considered in determining if garments are classifiable as
playsuits. These factors include:
1. reference to the Textile Category Guidelines for Fabric
and Garments Reported Under Various Textile Categories,
CIE 13/88;
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 9, states:
Two-piece physically connected entireties for girls 2-14 and
boys 2-7, 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
that the use of one without the other is not practicable,
are encompassed within this category. However,
button/buttonhole sets with pants that can reasonably be
worn without the shirt, are not within this provision and
are reportable separately.
The difficulty presented by garments such as the ones before
us is deciding when the garments are merely parts of a set and
when they go beyond being parts of a set and become a playsuit.
The Textile Category Guidelines refer to playsuits as entireties
and looks to the practicability of using one piece without the
other piece.
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 contrast, when articles -4-
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
separately classified. Donalds Ltd., Inc. v. United States, 32
Cust. Ct. 310, 315, C.D. 1619 (1954).
In HRL 079553 of March 30, 1988, Customs stated:
We have determined, based in part on an examination of
representative commercial practices in the United States,
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. [emphasis
added]. * * * [I]n preparing rulings we will examine all
features of garment combinations to be certain that the
joining of the garments is commercially realistic and
results in a new article of commerce known generally and
commercially as a playsuit.
In regard to the garments before us that make up style
034307, the importer and its counsel have submitted that the
hidden connection of the sweater with the corduroy pants using
thin elastic straps with snaps is necessary to hold the pants up
during wear. They submit that without this connection the pants
would fall down during the course of normal activity. This
connection, in their view, makes the use of the pants without the
sweater impracticable.
Additionally, the importer and its counsel have submitted
documents to support their position that these garments are
designed, manufactured, imported, marketed and sold as a single
commercial entity. The documentation clearly supports a view
that these garments are a set; that the garments are marketed and
sold as a unit, i.e., a set. However, the garments do not become
a playsuit simply because they are marketed and sold together as
a set. They must meet the requirements of a playsuit discussed
above.
At the request of this office, the National Import
Specialist who deals with this merchandise conducted a trade
survey to determine if the type of connection used in style
034307 is considered commercially realistic and if the garments
when presented together are generally recognized as a playsuit or
merely as a set. The National Import Specialist surveyed
children's wear resources in New York City to determine the
marketplace perception and merchandise recognition of two
distinct apparel styles.
The garment styles used in the survey were color coordinated
garments which featured connecting devices for joining the top -5-
and bottoms. One style consisted of three color coordinated
garments--a woven pair of seersucker pants, a short sleeve knit
shirt, and a finely knit cardigan with a deep V-front. The
pants, which had a partially elasticized waistband, had two
buttons sewn inside the waistband at the sides. The shirt had
elastic loops sewn into the shirt side seams so that the loops
could be attached to the buttons on the pants thus joining the
two garments.
The other style used in the trade survey consisted of a
woven pair of shorts and a knit pullover. This style featured
the same type of connection used in the style at issue herein,
i.e., elastic fabric straps which are sewn into the interior
shirt side seams which snap onto the partially elasticized
waistband of the bottoms.
The National Import Specialist's report indicates that the
type of connection used in this case, an elastic strap with
snaps, is not considered commercially realistic and that the
garments are not generally or commercially recognized as a
playsuit, but are recognized as a set. The same result is true
of the other type of connecting feature, i.e., buttons and
elastic loops. All survey participants considered both styles to
be coordinated apparel sets. The attachment features were not
noticed until brought to the attention of the survey
participants.
This office does not consider the garments that make up
style 034307 to constitute a playsuit for tariff purposes. The
Textile Category Guidelines describe playsuits as "two-piece
physically connected entireties." These garments do not form an
entirety. When worn, they clearly retain their individual
identities. They do not take on a different character or use
when combined. The sweater remains a sweater and the pants
remain pants; neither component predominates over the other.
When the garments are worn together they have the appearance of a
coordinated set and that is what Customs considers them to be.
As to the practicability of wearing the pants without the
sweater and the snap connection, although the waistband is less
than 50 percent elasticized, the ability of the pants to remain
in place during wear without the assistance of some device is
dependent on the size of the child wearing the pants. This
office concurs with the opinion of the National Import Specialist
for this merchandise that the joining of the garments with the
elastic straps and snaps is not considered commercially
realistic.
-6-
HOLDING:
Style 034307 is considered a set, not a playsuit.
Therefore, the garments which make up style 034307 are separately
classifiable as individual garments and not as parts of
playsuits. The sweater is classifiable as a girls' knit sweater
of man-made fibers in subheading 6110.30.3025, HTSUSA, textile
category 646, dutiable at 34.2 percent ad valorem. The corduroy
pants are classifiable as girls' woven cotton corduroy trousers
in subheading 6204.62.4030, HTSUSA, textile category 348,
dutiable at 17.7 percent ad valorem. The knit hat is
classifiable in subheading 6505.90.6090, HTSUSA, textile category
659, dutiable at 39.7 cents/kg plus 14.1 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division