Classification of Maternity Bib and Brace Overalls

HQ 088526 MARCH 19, 1991 CLA-2 CO:R:C:T 088526 PR CATEGORY: Classification TARIFF NO.: 6204.62.2010 Mr. Tommy Lai Hong Kong Economic and Trade Office British Embassy 1233 20th Street, N.W., Suite 504 Washington, D.C. 20036 RE: Classification of Maternity Bib and Brace Overalls Dear Mr. Lai: This is in reply to your letter of January 24, 1991, on behalf of Motherhood Maternity Shops Inc., concerning the classification certain women's garments that were imported at the port of Los Angeles. FACTS: The three submitted samples are women's cotton maternity overalls. One is made primarily of denim fabric; a second is made from a woven twill fabric with blue and white yarns used to create a soft stripe effect; and the third is made from a lightweight corduroy fabric. All three garments have front bibs, over-the- shoulder straps, and long legs. The denim garment has a seam which defines the waist area and a rear bib that extends upward to a 3- inch wide rounded point; the twill garment has a front seam and an elasticized back, both of which combine to define the waist, and two triangular-shaped rear bibs; and the corduroy garment has two ties on each side, but no other waist definition, and front and rear bibs that do not extend to the sides. ISSUE: The issue presented is whether the instant garments are classifiable under the provision for women's bib and brace overalls, of cotton, in subheading 6204.62.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). LAW AND ANALYSIS: The Harmonized Commodity Description and Coding System, Explanatory Notes, which are the official interpretation of the HTSUSA at the international level (for the 4 digit headings and the 6 digit subheadings) state, at page 833, that the term "bib and brace overalls" means garments of the type illustrated, on page 834, and similar garments which do not cover the knee. The five illustrations of garments vary only slightly from each other. None of the samples exactly matches the illustrations. It has been suggested that because of the sameness of the illustrations in the Explanatory Notes, Customs should rigidly adhere to those illustrations in determining whether garments are classifiable as "bib and brace overalls". In HRL 088677, dated March 15,1991, Customs stated: The submitted sample is, in our view, clearly commonly and commercially identifiable as overalls. While it does not exactly fit the illustrations in the Explanatory Notes, as indicated above, we do not interpret the Explanatory Notes as being so rigid that any deviation from the pictured garments will prevent classification as overalls. We believe that if a trousers-like garment has a full front bib, over the shoulder straps, and is commonly and commercially known as overalls, that garment is classifiable under the subheadings for bib and brace overalls. HOLDING: The submitted samples are, in our view, commonly and commercially identifiable as overalls. Accordingly, they are classifiable under the provision for women's cotton bib and brace overalls, in subheading 6204.62.2010, HTSUSA, with duty at the rate of 9.5 percent ad valorem. The designated textile and apparel category applicable to this merchandise is 359. 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 you check, close to the time of shipment, the Status Report On Current Import Quotas ( Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection 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 applicability of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division