us-cbp-cross-rulings-hq-079651•HQ 079651: Classification of certain garments in boys' sizes 4-7 and girls' sizes 4-6x.
HQ 079651: Classification of certain garments in boys' sizes 4-7 and girls' sizes 4-6x.
us-cbp-cross-rulings-hq-079651HQ 079651: Classification of certain garments in boys' sizes 4-7 and girls' sizes 4-6x.Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 079651
July 5, 1988
CLA-2 CO:R:C:G 079651 CMR 821900
CATEGORY: Classification
TARIFF NO.: 384.4784; 384.4746; 6206.30.3030; 6204.62.4030
Mr. Steven Cohen
Ishkabibbles, Inc.
P.O. Box 1114
Bayonne, New Jersey 07002
RE: Classification of certain garments in boys' sizes 4-7 and
girls' sizes 4-6x.
Dear Mr. Cohen:
This ruling is in response to your letter of December 31,
1986, requesting a tariff classification ruling for a shirt and
pants set manufactured in Panama.
FACTS:
The submitted sample, style 2624, consists of a long sleeve
shirt and long pants. The shirt has a button-down collar, single
button cuffs, a full button-down front, a rounded bottom, a
single chest pocket, and a single button on each side sewn at the
seam about two and a half inches from the bottom. The corduroy
pants have two front pockets, one back pocket with a snap flap
closure, a zipper fly, snap closure front, and a partially
elasticized waistband. Sewn into the inside of the waistband at
the right and left outseams are elastic loops which attach to the
buttons on the shirt. Both garments are made from cotton fabric.
The garments are imported and sold together.
ISSUE:
Whether the top and shorts of the submitted sample are
classifiable separately or as a playsuit.
-2-
LAW AND ANALYSIS:
It is 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. Ruling
Letter 079553 of March 30, 1988. The garments of the submitted
sample fall within the scope of this view. The top and pants are
made of different types of cotton fabric. The only connection
between the garments, besides being imported and sold together,
is the means of attachment which is by buttons at the waist in a
manner which is not considered commercially realistic nor
resulting in a new article of commerce known generally and
commercially as a playsuit.
HOLDING:
The shirt and pants are classifiable separately. The shirt
is classifiable in the provision for other women's, girls', or
infants' wearing apparel, not ornamented, of cotton, not knit,
other, other, . . ., other shirts, suits, . . ., shirts,
infants', item 384.4784, Tariff Schedules of the United States
Annotated (TSUSA), textile category 341. The rate of duty is
16.5 percent ad valorem. The pants are classifiable in the
provision for other women's, girls', or infants' wearing apparel,
not ornamented, of cotton, not knit, other, other, . . ., other
shirts, suits, other trousers and slacks, shorts, trousers and
slacks, corduroy, infants', other infants', item 384.4746, TSUSA,
textile category 348. The rate of duty is 16.5 percent ad
valorem.
Under the proposed Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), the shirt is classifiable in the
provision for women's or girls' blouses, shirts, and shirt-
blouses, of cotton, other, other, with two or more colors in the
warp and/or filling, girls', other, subheading 6206.30.3030,
HTSUSA, textile category 341. The rate of duty is 16.4 percent
ad valorem. The pants are classifiable in the provision for
women's or girls' suits, ensembles, suit-type jackets, blazers,
dresses, skirts, divided skirts, trousers, bib and brace
overalls, breeches and shorts (other than swimwear), trousers,
bib and brace overalls, breeches and shorts, of cotton, other,
other, other, trousers and breeches, girls', other, subheading
-3-
6204.62.4030, HTSUSA, textile category 348. The rate of duty is
17.7 percent ad valorem. This classification represents the
present position of the Customs Service under the proposed
HTSUSA. If changes occur before enactment, this advice may not
continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: NIS Bruce Kirschner
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