us-cbp-cross-rulings-hq-079637•HQ 079637: Classification of various two-piece infants' and children's garments
HQ 079637: Classification of various two-piece infants' and children's garments
us-cbp-cross-rulings-hq-079637HQ 079637: Classification of various two-piece infants' and children's garmentsGuidance
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 079637
July 5, 1988
CLA-2 CO:R:C:G 079637 CMR 821014
CATEGORY: Classification
Harold I. Loring, Esq.
Grunfeld, Desiderio, Lebowitz
and Silverman
12 East 49th Street
New York, New York 10017
RE: Classification of various two-piece infants' and children's
garments
Dear Mr. Loring:
This is in response to your letter of October 22, 1986, on
behalf of your client, Mamiye Brothers, Inc., requesting a tariff
classification of various girls' apparel from Hong Kong and other
countries.
FACTS:
The submitted samples consist of various styles of shirts and
shorts or pants. In all the styles, the tops and bottoms are
joined at the waist by buttons. Styles 1514, 1515, 1546, 1557,
and 1558 feature a buttonhole/button combination; style 1559
features a buttonloop/button combination. The bottoms in all
styles have waistbands of less than one-half elastic.
The styles vary as follows.
Styles 1514 and 1559 -- Both top and shorts are made from the
same 100 percent cotton sheeting fabric.
Style 1515 -- Both top and shorts are made from 100 percent
cotton. The top is knit with a fish applique on it. The
shorts are woven, featuring the same applique.
Style 1546 -- This style consists of woven shorts and knit
ornamented tops with screen prints. The tops are made of 60
percent cotton and 40 percent polyester. The shorts are made
of 70 percent cotton and 30 percent polyester. The screen
prints on the tops (one of three possibilities --"Wow,"
"Purrr," or "Ship Ahoy") are somewhat repeated in part on the
shorts.
-2-
Style 1557 -- Both top and pants are made from the same 100
percent cotton sheeting fabric. The top has a button front
and button back. The pants have buttons at the ankles.
Style 1558 -- This style is similar to 1557. Both top and
pants are made from 100 percent cotton sheeting and have
identical patterns. In this style, however, the top will
have a button front only and a tie feature at the bottom of
the top and pants.
ISSUE:
Whether the garments are classifiable separately or as
playsuits.
LAW AND ANALYSIS:
It is our view that two-piece combination garments are not
classifiable as playsuits when they are merely capable of being
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 submitted samples
are garments which fall within the scope of this view. The
garments are not sufficiently dependent upon one another. The
means of attachment of the garments is by two buttons at the
waist in a manner which is not considered commercially realistic,
and does not result in a new article of commerce known generally
and commercially as a playsuit.
HOLDING:
The garments are classifiable separately. The tops of styles
1514, 1557, 1558, and 1559 are classifiable in the provision for
other women's, girls', or infants' wearing apparel, not orna-
mented, of cotton, not knit, other, . . ., blouses, other, item
384.4616, Tariff Schedules of the United States Annotated
(TSUSA), when in sizes for girls 7-14 and item 384.4618, TSUSA,
when in sizes for toddlers 2-4 and 4-6x/7. For both item numbers
the textile category is 341 and the rate of duty is 16.5 percent
ad valorem.
The top of style 1515 is classifiable in the provision for
other women's, girls', or infants' wearing apparel, ornamented,
of cotton, other, knit, . . ., blouses, other, item 384.0214,
TSUSA, when in sizes for girls 7-14 and item 384.0217, TSUSA,
when in sizes for toddlers 2-4 and 4-6x/7. One of the tops of
the submitted samples of style 1546 is classifiable as a tank top
in the same provision, item 384.0207, TSUSA, when in sizes for
-3-
girls 7-14 and item 384.0212, TSUSA, when in sizes for toddlers
2-4 and 4-6x/7. For all item numbers the textile category is 339
and the rate of duty is 21 percent ad valorem.
The other two tops submitted as style 1546 are classifiable
in the provision for other women's, girls', or infants' wearing
apparel, not ornamented, of cotton, knit, blouses and sweaters,
item 384.28 , TSUSA. One top is a tank top classifiable in item
384.2810, TSUSA, when in sizes for girls 7-14 and item 384.2814,
TSUSA, when in sizes for toddlers 2-4 and 4-6x/7. The other top
is classifiable in item 384.2816, TSUSA, when in sizes for girls
7-14 and item 384.2821, when in sizes for toddlers 2-4 and 4-
6x/7. For all item numbers the textile category is 339 and the
rate of duty is 21 percent ad valorem.
The shorts of style 1515 are classifiable in the provision
for other women's, girls', or infants' wearing apparel,
ornamented, of cotton, other, not knit, . . ., shorts, item
384.0741, TSUSA, when in sizes for girls 7-14 and in item
384.0739, TSUSA, when in sizes for toddlers 2-4 and 4-6x/7. For
both item numbers the textile category is 348 and the rate of
duty is 21 percent ad valorem.
The shorts of styles 1514, 1546, and 1559 are classifiable in
the provision for other women's, girls', and infants' wearing
apparel, not ornamented, of cotton, not knit, other, other,
. . ., shorts, item 384.4724, TSUSA, when in sizes for girls 7-14
and item 384.4723, TSUSA, when in sizes for toddlers 2-4 and 4-
6x/7. For both item numbers the textile category is 348 and the
rate of duty is 16.5 percent ad valorem.
The pants of styles 1557 and 1558 are classifiable in the
provision for other women's, girls', and infants' wearing
apparel, not ornamented, of cotton, not knit, other, other,
. . ., trousers and slacks, other, item 384.4776, TSUSA, when in
sizes for girls 7-14 and item 384.4774, TSUSA, when in sizes for
toddlers 2-4 and 4-6x/7. For both item numbers the textile
category is 348 and the rate of duty is 16.5 percent ad valorem.
Under the proposed Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), the term "ensemble" means
a set of garments . . . composed of several pieces made up in
identical fabric, put up for retail sale, and comprising:
one garment designed to cover the upper part of the
body, with the exception of waistcoats which may also
form a second upper garment, and
-4-
one or two different garments, designed to cover the
lower part of the body and consisting of trousers, bib
and brace overalls, breeches, shorts (other than
swimwear), a skirt or a divided skirt.
When a garment is classified as an ensemble garment, its rate of
duty is the rate of duty which would apply if the garment was
entered separately.
The tops of styles 1514, 1557, 1558, and 1559 are
classifiable under the HTSUSA in the provision for women's or
girls' suits, ensembles, . . ., breeches and shorts, ensembles,
of cotton, other, blouses and shirts, other, subheading
6204.22.3065, HTSUSA, textile category 341. The rate of duty is
16.4 percent. This is rate which would apply if the garments
were entered separately and classified in item 6206.30.3060,
HTSUSA.
One of the tops of the submitted samples of style 1546 and
the top of style 1515 are classifiable in the provision for
women's or girls' blouses and shirts, knitted or crocheted, of
cotton, girls', other, subheading 6106.10.0030, HTSUSA, textile
category 339. The rate of duty is 21 percent ad valorem. The
other two tops of style 1546 are classifiable in the provision
for T-shirts, singlets, tank tops and similar garments, knitted
or crocheted, of cotton, women's or girls', other, tank tops,
subheading 6109.10.0065, HTSUSA, textile category 339. The rate
of duty is 21 percent ad valorem.
The shorts of styles 1514 and 1559 are classifiable in the
provision for women's or girls' suits, ensembles, . . ., breeches
and shorts, ensembles, of cotton, other, shorts, subheading
6204.22.3050, HTSUSA, textile category 348. The rate of duty is
17.7 percent ad valorem. This is rate which would apply if the
garments were entered separately and classified in item
6204.62.4065, HTSUSA. The pants of styles 1557 and 1558 are
classifiable in the same heading in the provision for trousers
and breeches, subheading 6204.22.3040, HTSUSA, textile category
348. The rate of duty is 17.7 percent ad valorem. This is rate
which would apply if the garments were entered separately and
classified in item 6204.62.4050, HTSUSA. The shorts of styles
1515 and 1546 are classifiable in the same heading in the
provision for trousers, bib and brace overalls, breeches and
shorts, of cotton, other, other, other, shorts, girls', other,
-5-
subheading 6204.62.4065, 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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