Ladies' overalls; Heading 6204

HQ 089037 July 11,1991 CLA-2 CO:R:C:T 089037 jlj CATEGORY: Classification TARIFF NO.: 6204.62.2010 Mr. Tommy Lai, Second Secretary Hong Kong Economic & Trade Affairs British Embassy 1233 20th Street, N. W., Suite 504 Washington, D. C. 20036 RE: Ladies' overalls; Heading 6204 Dear Mr. Lai: In your letters of March 5 and March 15, 1991, you asked that we reconsider the tariff classification and quota category assigned to ladies' 100 percent woven cotton overalls imported from Hong Kong (your case no. HK 53/91). You submitted a sample pair along with your letters. FACTS: The instant ladies' overalls, Style No. 635682P, were imported on Entry No. 231-4720526-6 at the port of Los Angeles for the account of Fashion Resources Inc. Customs requested a visa for category 359. The instant garment is a shortleg ladies' 100 percent woven cotton overall with a front bib rise of 9 inches. You believe that the visa issued for category 359(1), a category designated for cotton overalls, coveralls and jumpsuits, is correct. You ask that the Department of Commerce adjust the 1990 import statistics from Hong Kong to show a decrease of 790 kilograms in category 359 and a commensurate increase in category 359(1). ISSUE: Is the instant garment a bib and brace overall for tariff and quota purposes? LAW AND ANALYSIS: Customs Headquarters Ruling Letter (HRL) 088677 of March 15, 1991, and HRL 088526 of March 19, 1991, addressed the issue of what constitutes bib and brace overalls within the meaning of Explanatory Note 6103 (E). These letters held that trouser like garments with a full front bib and over the shoulder straps which are commonly and commercially known as bib and brace overalls should be classified as such. Upon examination of Style No 635682P, it is apparent that this garment meets the criteria for bib and brace overalls. HOLDING: Following the rationale above, the instant garment is classified under subheading 6204.62.2010 of the HTSUSA, in the provision for women's or girls' skirts, trousers, bib and brace overalls, breeches and shorts: of cotton: other, dutiable at the rate of 9.5 percent ad valorem. Textile category category 359(1) pertains to importations from Hong Kong under this tariff number. Your sample is being returned to you as requested. A copy of this letter is being sent to the Department of Commerce for appropriate action. Sincerely, John Durant, Director Commercial Rulings Division