Classification of boys' woven cotton shortalls

HQ 089049 June 7, 1991 CLA-2 CO:R:C:T 089049 jlj CATEGORY: Classification TARIFF NO.: 6203.42.2090 Mr. Girdhari M. Chugani India Garments Inc. 495 Meadow Lane Carlstadt, New Jersey 07072 RE: Classification of boys' woven cotton shortalls Dear Mr. Chugani: In your letter of February 27, 1991, you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a pair of boys' cotton shortalls imported from India. You submitted a sample along with your request. FACTS: The sample at issue, Style No. 82878, is a pair of woven cotton shortalls for boys. The bib is squared off at the top and has a horizontal pocket with two segments. The left segment has a button closure. The right segment is open at the top. The garment has two front scoop pockets and two rear pockets. At the front pockets on each seam there is a separation between the front and rear panels secured by a button closure. There is a hammer loop on the right leg. The garment has a defined waist on its front portion but not on its rear portion. The waist area is encircled by belt loops. The rear panel extends upwards and tapers to straps that connect to the front bib by means of metal hooks. ISSUE: Is the instant pair of shortalls classified as bib and brace overalls? LAW AND ANALYSIS: Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is determined by the terms of the headings and any relative section or chapter notes. Heading 6203 covers men's or boys' suits, ensembles, suit- type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). If the instant shortalls are bib and brace overalls, they are classified in Heading 6203 by virtue of GRI 1. The Explanatory Notes are the official interpretation of the tariff at the international level. The Explanatory Note for Heading 6203 states that "The provisions of the Explanatory Note to Heading 61.03 apply, mutatis mutandis, to the articles of this heading." The Explanatory Note for Heading 6103 states that: For the purposes of this heading: * * * * * * (E) "Bib and brace overalls" means garments of the type illustrated below in figures 1 to 5 and similar garments which do not cover the knee. The five garments illustrated are similar to the instant sample. They are all overalls with a bib in front and with straps extending over the shoulders of the wearer. The instant garment is quite similar to overalls. The fact that the rear bib of the shortall is created by the rear panel extending up and that it does not have a defined rear waist does not preclude its classification as bib and brace overalls. HOLDING: The instant garment is classified under the provision for men's or boys' bib and brace overalls: trousers, bib and brace overalls, breeches and shorts: of cotton: other: bib and brace overalls: other: other, in subheading 6203.42.2090, HTSUSA, dutiable at the rate of 11 percent ad valorem. Textile category 359 applies to this subheading. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. 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. Inasmuch as 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. Sincerely, John Durant, Director Commercial Rulings Division