United States International Trade Commision Rulings And Harmonized Tariff Schedule
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HQ 954828


December 20, 1993

CLA-2 CO:R:C:T 954828 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.2010

Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W.
Suite 475
Washington, D.C. 20036

RE: Maternity bib and brace overalls made of cotton; heading 6204; Explanatory Note to heading 6103; HRLs 088526 and 088677

Dear Mr. Lai:

This is in response to your letter of August 16, 1993, in which you requested the tariff classification of a pair of maternity bib and brace overalls under the Harmonized Tariff Schedule of the United States (HTSUS). A sample of the garment was submitted for our examination and will be returned to you with this ruling letter.

FACTS:

The submitted sample, style 8009, is a women's maternity garment manufactured from 100% woven cotton fabric. The garment features a pant bottom and an upper portion consisting of a bib and straps which extend over the shoulders. Neither the front nor the rear bibs extend to the sides. Style 8009 has long legs and features an upper and lower portion divided by a horizontal seam at the front and has an elasticized section at the rear. In addition, this garment has two curved front pockets on the pants portion, a partial side opening secured by four metal snaps and two rear patch pockets. The front bib has a rise of nine inches and contains a pocket secured by a metal snap.

ISSUE:

Whether the instant garment is classifiable in subheading 6204.62.2010, HTSUS, as women's bib and brace overalls made of cotton?

LAW AND ANALYSIS:

In understanding the language of the HTS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs), may be utilized. The ENs, although not legally binding, comprise the official interpretation of the Harmonized Tariff Schedule at the international level. 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs state, on page 834, that the term "bib and brace overalls" means garments of the type illustrated on page 834, and similar garments which do not cover the knee. The five illustrations of garments vary only slightly from each other. The subject sample does not exactly match any of the illustrations.

In Headquarters Ruling Letters (HRLS) 088677, dated March 15, 1991, and 088526, dated March 19, 1991, Customs dealt with the classification of overalls and addressed the issue of what type of garments constitute "bib and brace overalls" within the meaning of the HTS and the above EN. In this regard, HRL 088677 stated the following:

The submitted sample is, in our view, clearly commonly and commercially identifiable as overalls. While it does not exactly fit the illustrations in the Explanatory Notes, as indicated above, we do not interpret the Explanatory Notes as bring so rigid that any deviation from the pictured garments will prevent classification as overalls. We believe that if a trousers-like garments has a full front bib, over the shoulder straps, and is commonly and commercially known as overalls, that garment is classifiable under the subheadings for bib and brace overalls.

Based on this statement, HRL 088677 classified a women's baggy overall as a bib and brace overall in subheading 6204.62.2010, HTSUS. Moreover, HRL 088526 classified a maternity garment as bib and brace overalls in subheading 6204.62.2010, HTSUS.

It is our opinion that the submitted sample is also classifiable as bib and brace overalls in subheading 6204.62.2010, HTSUS. The sample garment has a full front bib and over the shoulder straps. Moreover, style 8009 is, in our view, commonly and commercially identifiable as overalls.

HOLDING:

Style 8009 is classified in subheading 6204.62.2010, HTSUS, which provides for "[w]omen's or girls' suits, ensembles...bib and brace overalls...: [t]rousers, bib and brace overalls, breeches and shorts: [o]f cotton: [o]ther: [b]ib and brace overalls: [o]ther: [w]omen's. The rate of duty is 9.5% ad valorem and the textile category code is 359.

The designated textile and apparel categories 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 the importer check, close to the time of shipment, the Status Report on current Import Quotas (Restraint Levels), an internal 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, 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


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