us-cbp-cross-rulings-hq-083988•HQ 083988: Tariff classification of shorts with suspenders and belt
HQ 083988: Tariff classification of shorts with suspenders and belt
us-cbp-cross-rulings-hq-083988HQ 083988: Tariff classification of shorts with suspenders and beltGuidance
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 083988
June 15, 1989
CLA-2 CO:R:C:G 083988 SM
CATEGORY: Classification
TARIFF NO.: 6204.62.4065
Mr. Jerry Armani
Mamiye Sales, Inc.
Suite 700
112 West 34th Street
New York, NY 10120
RE: Tariff classification of shorts with suspenders and
belt
Dear Mr. Armani:
Your letter of March 6, addressed to our New York
office, requesting a tariff classification ruling for a pair
of shorts with suspenders and belt, has been referred to this
office for reply.
FACTS:
A sample of Style No. 8, to be imported from Hong Kong,
was submitted. Although the sample is clearly an adult size,
you state that the merchandise will be imported in girls'
sizes 2/4T, 4/6X, and 7/14. The shorts are of a 100 percent
cotton denim fabric. The cuffs are turned up and faced with a
contrasting fabric. "Patches" of other contrasting fabrics
are appliqued in various places on the front and back. The
shorts have a zipper opening on the left side, a slight front
rise, seven belt loops, and two front pockets. The elas-
ticized suspenders are adjustable and have metal clips. The
belt is of man-made fiber and fastens with a D-ring.
ISSUE:
The question is whether the articles are classified
together or separately.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is in accordance with the
General Rules of Interpretation. GRI 1 provides that classi-
fication is determined first in accordance with the terms of
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the headings of the tariff and any relative section and
chapter notes and then, if nothing in the notes or headings
requires otherwise, in accordance with the remaining GRI's.
Textile apparel generally is provided for in Section XI,
HTSUSA. Note 13 of this section provides that textile gar-
ments of different headings must be classified in their own
headings even if put up in sets for retail sale. However,
this note does not apply to accessories such as belts and
suspenders.
Heading 6212, HTSUSA, provides for suspenders. Heading
6217, HTSUSA, provides for other made up clothing accessories,
including belts. Heading 6204, HTSUSA, provides for girls'
shorts. No single heading provides for all the articles com-
prising Style No. 8. Classification cannot be determined
according to GRI 1.
GRI 3 provides generally for the classification of goods
that appear to be classifiable under more than one heading.
GRI 3(a) provides that the more specific heading is to be
preferred. However, when "two or more headings each refer to
part only of the materials or substances contained in mixed or
composite goods or to part only of the items in a set put up
for retail sale, those headings are to be regarded as
equally specific in relation to those goods . . . ." In this
case different headings each refer to part only of the goods
to be classified. Thus classification cannot be determined
according to which heading is more specific.
GRI 3(b) provides that "[m]ixtures, 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), shall be classi-
fied as if they consisted of the material or component which
gives them their essential character . . . ."
The Explanatory Notes (EN), the official interpretation
of the HTSUSA at the international level, for GRI 3(b) provide
explanation of the terms essential character, composite goods,
and goods put up in sets for retail sale. With regard to
composite goods they state:
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
one to the other and are mutually complementary
and that together they form a whole which would
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not normally be offered for sale in separate parts
. . . . As a general rule, the components of these
composite goods are put up in a common packing.
The shorts and belt of Style No. 8 fall within this descrip-
tion. Separable components, they are adapted to one another
in that the loops on the shorts are sized to accommodate the
width of the belt. The two components are mutually comple-
mentary in their use and casual styling, are packed together,
and would not normally be offered for sale separately.
However, the shorts-belt combination and the suspenders
in question here cannot be described as composite goods. Al-
though shorts and suspenders are often used together, these
clip-on suspenders have no particular connection with this
pair of shorts. There are no loops, hooks, or fasteners, for
example, that could allow them to be characterized as adapted
components. The suspenders are of a type that normally are
offered for sale apart from shorts. However, the belt-shorts
combination and the suspenders can still be classified
together if the whole falls within the description of sets.
The EN state that goods put up in sets for retail sale are
those 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 spe-
cific activity; and
(c) are put up in a manner suitable for sale
directly to users without repacking . . . .
Style No. 8 consists of three articles prima facie classifi-
able in different headings. These articles are put up
together to provide a coordinated outfit of shorts, belt, and
suspenders in the same style. They are stated to be imported
together; we assume that they are ready for direct sale with-
out repacking.
The EN state further that the factor determining essen-
tial character will vary with different kinds of goods. It
may be "the nature of the material or component, its bulk,
quantity, weight or value, or . . . the role of a constituent
material in relation to the use of the goods." With regard to
the style under consideration here, as in virtually every
instance involving accessory and garment combinations, it is
the garment which provides the essential character. The
accessories, barring exceptional circumstances, are
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not the main reason for the existence of the combination or
the primary motivating factor governing its purchase.
HOLDING:
The shorts, belt, and suspenders are classified as a set
consisting of composite goods and a pair of suspenders under
subheading 6204.62.4065, HTSUSA, a provision for girls'
shorts. The textile category for the trousers and belt is
348. The textile category for the suspenders, from subheading
6212.90.0030, HTSUSA, is 659. Garments and clothing accesso-
ries entered as components of sets, rather than composite
goods, require separate visas and separate statistical
reporting for quota purposes, pursuant to the directive of
December 23, 1988, from the Committee for the Implementation
of Textile Agreements.
Because of the changeable nature of the statistical
annotation i.e., the ninth and tenth digits of the tariff
number, and of the textile restraint categories, you should
contact your local Customs office before importation of this
merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director of Customs
New York Seaport Area
cc: Legal Reference Section
cc: CITA
cc: NIS Bruce Kirschner
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