us-cbp-cross-rulings-hq-079880•HQ 079880: Tariff classification of certain suspender pants
HQ 079880: Tariff classification of certain suspender pants
us-cbp-cross-rulings-hq-079880HQ 079880: Tariff classification of certain suspender pantsGuidance
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 079880
June 10, 1988
CLA-2 CO:R:C:G 079880 PAM
CATEGORY: Classification
TARIFF NO.: 6203.42.4045
Gail Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
Eighty Broad Street
New York, New York 10004
RE: Tariff classification of certain suspender pants
Dear Ms. Cumins:
This is in response to your letter of March 9, 1987, in which
you request, on behalf of your client Noel Industries, Inc., a
classification ruling on certain suspender pants from Sri Lanka.
You state that they are for infants; however, the submitted sam-
ple is in a boys' size. For purposes of classification under the
Tariff Schedules of the United States (TSUS), we assume that the
pants are to be imported in infants' sizes, i.e., for children up
to the age of six. Headnote 2, Part 6, Schedule 3, TSUS. For
purposes of classification under the proposed Harmonized Tariff
Schedule of the United States (HTSUS), garments for children of a
body height not over 86 centimeters are classified as babies'
garments. Garments such as the pants in question, which can be
identified as men's or boys' and which are for persons over 86
centimeters in height are classified as men's or boys'. Our
ruling on this merchandise follows.
ISSUE:
Can insubstantial suspenders be classified as composite goods
along with the trousers that they are imported with and specially
designed for attachment to via a hook and D ring contrivance?
FACTS:
The sample garment submitted for our analysis, Style 42A-986,
is a pair of pants accompanied by adjustable suspenders designed
to clip onto four D rings attached to the belt loops of the
pants. The pants, of 60 percent cotton, 40 percent polyester,
have front pleats, side seam pockets, and two rear pockets with
flap and button closures. The fabric is not denim. The suspend-
ers are of a different woven fabric from that of the pants. We
assume that these articles are going to be imported together.
-2-
LAW AND ANALYSIS:
We have reviewed your submissions of March 9 and March 13,
1987, the sample garment, and the relevant provisions of the
HTSUS. In our view, this merchandise should be classified
according to General Rule of Interpretation (GRI) 3(b) to the
proposed HTSUS as composite goods.
Our National Import Specialist responsible for this line of
merchandise conducted a study of these suspenders and determined
that they lack any commercial identity. The suspenders and pants
are not separately marketable because of their unique hook and D
ring connection. Unless a normal pair of pants is significantly
altered, the suspenders could not be used thereon. In fact, the
use for which these suspenders are designed is so intertwined
with that of the trousers that they lose their independent iden-
tity.
In this instance, classification as composite goods is predi-
cated upon our finding that the pants and the suspenders are
adapted one to the other and are mutually complementary and that
together they form a whole that could not normally be offered for
sale in separate parts.
GRI 3(b) requires that composite goods be classified together
under the heading for the component that provides the combination
with its essential character. We conclude that the pants provide
the essential character of these composite goods. The pants play
a predominant role in establishing the use of this merchandise.
The bulk, weight, and value of the pants are additional factors
in determining that the essential character of these composite
goods are provided by the pants. The pants are much bulkier,
weigh more, and, although we have not been provided with a cost
breakdown, are assumed to cost significantly more than the
suspenders.
CONCLUSION:
For the reasons stated above, Style 42A-986 is classified
under subheading 6203.42.4045, HTSUS Annotated (HTSUSA), textile
category 347, which provides for men's or boys' trousers,
dutiable at the rate of 17.7 percent ad valorem. This
classification represents the present position of the Customs
Service regarding the dutiable status of the merchandise under
the proposed HTSUSA. If there are changes before enactment, this
advice may not continue to be applicable.
- 3 -
The applicable item number from the Tariff Schedules of the
United States Annotated (TSUSA) for Style 42A-986 is the provi-
sion for other women's, girls' or infants' wearing apparel, not
ornamented, of cotton, not knit, trousers and slacks, item
384.4770, textile category 347, dutiable at the rate of 16.5
percent ad valorem. For a discussion of the classification of
similar merchandise as an entirety under the TSUSA see Head-
quarters Ruling Letter 080000 dated March 10, 1988 (copy en-
closed).
Sincerely,
John Durant
Director,
Commercial Rulings Division
Enclosure
6cc: Area Director, New York Seaport
1cc: Area Director, Newark
1cc: CITA
1cc: John Durant
1cc: NIS Bruce Kirschner
PAMartin:jaj:6/6/88
Was bedeutet dieser Text für Ihre Situation?
Kostenlose und unverbindliche Beratung
Schildern Sie uns Ihre Situation. Unser Team meldet sich per E-Mail bei Ihnen für Ihre Beratung.
Setzen Sie Ihre Recherche in ChatGPT oder Claude fort
Verbinden Sie Omnilex, um den Rechtskorpus über Ihren KI-Assistenten zu durchsuchen.