HQ 950528: Children's outerwear; playsuit; sweatshirt; joined at waist; elasticized; appliques; new article of commerce

us-cbp-cross-rulings-hq-950528HQ 950528: Children's outerwear; playsuit; sweatshirt; joined at waist; elasticized; appliques; new article of commerceGuidance

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 950528

                          April 7, 1992

CLA-2 CO:R:C:T  950528 HP

CATEGORY:  Classification

TARIFF NO.:   6103.42.1040; 6110.20.2040

Mr. Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, NY 10004

RE:  Children's outerwear; playsuit; sweatshirt; joined at waist;
     elasticized; appliques; new article of commerce

Dear Mr. Kamnitz:

     This is in reply to your letter of October 10, 1991.  That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
children's clothing, produced in Hong Kong.

     At conference in late 1991, you advised us of your intention
to discuss with the National Import Specialist various
construction possibilities for your merchandise.  On February 10,
1992, you asked that we withhold action on your request for a
ruling due to continuing discussions with Customs in New York. 
As of this date, no discussions with the NIS have been scheduled,
nor have we received any additional material for consideration.

     This office is under a mandate to process cases in a timely
manner.  The administrative burden of continuing to track this
matter and carry it as an open case when no action is being taken
is significant.  As a result, it is our opinion that both the
interests of the government and of your clients would be best
served by issuance of this ruling.

FACTS:

     The merchandise at issue consists of a boy's knit playwear
set, Style 99104-1.  It is constructed of 70% cotton, 30 percent
polyester, and consists of a sweatshirt and a pair of coordinated
sweat pants.  The sweatshirt has long sleeves, a pair of
concealed loops at the inside waist sides, a napped interior,
appliques, embroidery, and ribbing at the neck, sleeve cuffs, and
bottom.  The pants have two self-fabric tab/loop combinations at
the inside waist sides, a napped interior, a waistband that is
not more than 50% elasticized, and ribbing at the ankle cuffs. 
The tabs on the pants' inside waist can be passed through the
loops on the sweatshirt interior to physically connect the
garments.  You state that the garments will be manufactured,
imported, marketed and sold as one commercial article.

ISSUE:

     Whether the garments are considered a playsuit under the
HTSUSA?

LAW AND ANALYSIS:

     Various subheadings within the tariff schedule provide for
children's garments imported as parts of playsuits.  The Customs
Service periodically issues the Guidelines for the Reporting of
Imported Products in Various Textile and Apparel Categories.  The
Guidelines, most recently published at 53 Fed. Reg. 52563 (Dec.
28, 1988), CIE 13/88 (Nov. 23, 1988), note that since certain
types of garments are closely related in use, the Guidelines are
to be used as an aid in determining the commercial designation
and, hence, the classification of an article.  Used as such, they
represent the present position of the Customs Service. 

     The Textile Guidelines, supra, define playsuits as

          [t]wo-piece physically connected entireties
          for girls 2-14 and boys 2-7, such as shirts
          and shorts having matching buttons and
          buttonholes, or shoulder loops with suspender
          straps designed to join the two pieces, which
          are so manufactured that the use of one
          without the other is not practicable.... 
          However, button/buttonhole sets with pants
          that can reasonable be worn without the
          shirt, are not within this provision.... 
          [Emphasis added.]

     You state that "the pants simply cannot reasonably be worn
with other tops; they must be worn with the pullover in order to
provide the required support to prevent the pants from falling
down."  We disagree.  It a basic tenet of Customs law that two-
piece combination garments are not classifiable as playsuits
merely because they are capable of being joined at the waist by
buttons or other fasteners.  See HRL 080289 of October 27, 1988,
HRL 079637 of July 5, 1988, HRL 079651 of July 5, 1988.  These
garments are not sufficiently dependant upon each other to
justify the attachment feature.  Contrary to your claim, the
elasticity of the waistband is sufficient to allow the pants to
be worn without need for the loops.  Additionally, although the
pants and shirt of the same fabric and color, nothing in their
designs forbids their being worn with other shirts/pants.  No
matching appliques exist on the pants, and the garments do not
transform into a new article of commerce when combined. 
Therefore, classification as a playsuit is incorrect.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified as follows:

Shirt

     ... under subheading 6110.20.2040, HTSUSA, textile category
     338, as sweaters, pullovers, sweatshirts, waistcoats (vests)
     and similar articles, knitted or crocheted, of cotton,
     other, other, sweatshirts, men's or boys'.  The applicable
     rate of duty is 20.7 percent ad valorem.

Pants

     ... under subheading 6103.42.1040, HTSUSA, textile category
     347, as men's or boys' suits, suit-type jackets, blazers,
     trousers, bib and brace overalls, breeches and shorts (other
     than swimwear), knitted or crocheted, trousers, bib and
     brace overalls, breeches and shorts, of cotton, trousers,
     breeches and shorts, trousers and breeches, boys', other. 
     The applicable rate of duty is 17.1 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 negotiations and
changes, to obtain the most current information available, we
suggest that you 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 your 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, you should contact your local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to  the attention of the Customs officer handling the
transaction.

                           Sincerely,



                      John Durant, Director
                   Commercial Rulings Division

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