us-cbp-cross-rulings-hq-085285•HQ 085285: Suspenders attached by clips to front of pants and bybuttons to back of pants,where pants have elasticized waist not needing suspenders to stay up, are part of a setwith the pants.
HQ 085285: Suspenders attached by clips to front of pants and bybuttons to back of pants,where pants have elasticized waist not needing suspenders to stay up, are part of a setwith the pants.
us-cbp-cross-rulings-hq-085285HQ 085285: Suspenders attached by clips to front of pants and bybuttons to back of pants,where pants have elasticized waist not needing suspenders to stay up, are part of a setwith the pants.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 085285
September 19, 1989
CLA-2 CO:R:C:G 085285 HP
CATEGORY: Classification
TARIFF NO.: 6204.62.4010
Ms. Doreen Wai
Second Secretary
Hong Kong Economic & Trade Affairs
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, DC 20036
RE: Suspenders attached by clips to front of pants and by
buttons to back of pants,
where pants have elasticized waist not needing suspenders to stay
up, are part of a set
with the pants.
Dear Ms. Wai:
This is in reply to your letter of July 30, 1989, concerning
the tariff classification of
pants with detachable suspenders, produced in Hong Kong, under
the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Your case
number 28/89, Jordache
Enterprises.
FACTS:
The merchandise at issue consists of ladies' cotton denim
pants with elastic cotton
woven suspenders. The pants feature a partially elasticized
waistband, belt loops, two
scoop pockets and one coin pocket on the front, and two patch
pockets on the back.
There are cut and sewn patch trimmings on the left knee and the
patch pocket. The
pants possess roll up bottoms with rainbow and forest scene
trimmings. The suspenders
clip on to the front of the pants via metal clasps, and attach to
the back by means of
two buttonholes on the suspenders. You state that the color
scheme of the suspenders
match the patch trimmings on the pants, although the patch
trimmings are considerably
faded.
ISSUE:
Whether the pants-suspenders grouping constitutes a set or a
composite good under
the HTSUSA?
LAW AND ANALYSIS:
Subheading 6204.62.4010, HTSUSA, provides for, inter alia,
women's blue denim cotton
trousers. Subheading 6212.90.0010, HTSUSA, provides for, inter
alia, suspenders of
cotton. The General Rules of Interpretation (GRI's) to the
HTSUSA govern the
classification of goods in the tariff schedule. GRI 1 states, in
pertinent part:
... classification shall be determined according to the
terms of the headings and
any relative section or chapter notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in
accordance with subsequent GRI's, taken in order.
GRI 3 states, in pertinent part:
When by application of Rule 2(b) [goods of more than
one material or substance]
or for any other reason, goods are, prima facie,
classifiable under two or more
headings, classification shall be effected 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) [which requires
that goods be classified,
if possible, under the more specific of the
competing provisions], shall be
classified as if they consisted of the material or
component which gives
them their essential character, insofar as this
criterion is applicable.
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the
tariff at the international level. Explanatory Note (IX) to GRI
3 provides:
For the purposes of [GRI 3(b)], composite goods made up
of different components
shall be taken to mean not only those in which the
components are attached to
each other to form a practically inseparable whole but
also those with separable
components, provided these components are adapted to
one another and are
mutually complementary and that together they form a
whole which would not
normally be offered for sale in separate parts.
Explanatory Note (X) to GRI 3 provides, in pertinent part:
For the purposes of [GRI 3(b)], the term "goods put up
in sets for retail sale"
shall be taken to mean goods which:
(a) consist of at least two different articles which
are, prima facie, classifiable
in different headings. * * * ;
(b) consist of products or articles put up together to
meet a particular need or
carry out a specific activity; and
(c) are put up in a manner suitable for sale directly
to users without repacking
....
* * *
[C]lassification [of sets and of composite goods] is
made according to the
component, or components taken together, which can be
regarded as conferring
on the set as a whole its essential character.
The factors which determine essential character of an
article will vary from case to
case. It may be the nature of the materials or the components,
its bulk, quantity,
weight, value, or the role a material plays in relation to the
use of the goods. In
general, essential character has been construed to mean the
attribute which strongly
marks or serves to distinguish what an article is; that which is
indispensable to the
structure or condition of an article.
Although pants and suspenders are often used together, these
pants do not need
suspenders to form a whole. Either the elasticized waistband on
its own, or a belt
inserted in the belt loops, would serve to prevent a loss of the
garment embarrassing to
the wearer. In addition, although the suspenders are designed to
be attached to two
buttons on the back of the pants, the instant item fails to
possess such anchors.
Finally, a similar color scheme between the suspenders and one or
two small patches on
the garment is too tenuous a connection for the components to be
considered mutually
complementary to each other. It is our opinion, therefore, that
the instant merchandise
cannot be described as composite goods.
The instant components are put up together to provide a
coordinated outfit of pants
and suspenders in the same style. They are stated to be imported
together, and we
assume they are ready for sale without repacking. As the pants
are the main reason
for the existence of the set, and the primary motivating factor
behind the set's
purchase, the pants and suspenders are classifiable as a set,
with the pants providing
the essential character.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading
6204.62.4010, HTSUSA, as 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, women's, blue denim.
The trousers require a
visa in textile category 348; the suspenders in textile category
359. The applicable rate
of duty is 17.7 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, 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 that the importer check, close to 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 at the 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,
the importer should
contact the local Customs office prior to importing the
merchandise to determine the
current applicability of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
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