Classification of certain infants' garments
Issued July 1, 1988 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.22.3050, 6204.22.3065
Headings: 6204
Product description
The submitted sample, no style number, consists of a short sleeve shirt with full front button opening and shorts with partially elasticized rear waistband. The shorts have buttons on either side of the nonelasticized portion of the waistband that attach to corresponding elastic loops on the inside of the shirt at the lower side seams. The garments are made of the same woven cotton fabric and are sized for infants' 4 6x.
CBP rationale
It is our view that two piece combination garments are not classifiable as playsuits when they are merely joined at the waist by buttons or other fasteners, and do not form a new commercial entity generally recognized as a playsuit. Ruling Letter 079553 of March 30, 1988. The garments of the submitted sample fall within the scope of this view. They are not sufficiently dependent upon one another. The means of attachment of 2 the garments is by buttons at the waist in a manner which is not considered commercially realistic, and does not result in a new article of commerce known generally and commercially as a playsuit.
Full text
HQ 078356 July 1, 1988 CLA2 CO:R:C:G 078356 CMR 818356 CATEGORY: Classification TARIFF NO.: 6204.22.3065; 6204.22.3050 Mr. Max Shalom Allura Imports, Inc. 112 West 34th Street New York, New York 10001 RE: Classification of certain infants' garments Dear Mr. Shalom: This is in response to a letter of April 21, 1986, by Taub, Hummel and Schnall, requesting a ruling, on your behalf, on the classification of certain infants' wearing apparel from various countries. FACTS: The submitted sample, no style number, consists of a short sleeve shirt with full front button opening and shorts with partially elasticized rear waistband. The shorts have buttons on either side of the nonelasticized portion of the waistband that attach to corresponding elastic loops on the inside of the shirt at the lower side seams. The garments are made of the same woven cotton fabric and are sized for infants' 46x. ISSUE: Whether the top and shorts of the submitted sample are classifiable separately or as a playsuit. LAW AND ANALYSIS: It is our view that twopiece combination garments are not classifiable as playsuits when they are merely joined at the waist by buttons or other fasteners, and do not form a new commercial entity generally recognized as a playsuit. Ruling Letter 079553 of March 30, 1988. The garments of the submitted sample fall within the scope of this view. They are not sufficiently dependent upon one another. The means of attachment of 2 the garments is by buttons at the waist in a manner which is not considered commercially realistic, and does not result in a new article of commerce known generally and commercially as a playsuit. HOLDING: The garments of the samples are classifiable separately. The top is classifiable in the provision for other women's, girls', or infants' wearing apparel, not ornamented, of cotton, not knit, other, . . ., blouses, other, item 384.4618, Tariff Schedules of the United States Annotated (TSUSA), textile category 341. The rate of duty is 16.5 percent ad valorem. The shorts are classifiable in the provision for other women's, girls', and infants' wearing apparel, not ornamented, of cotton, not knit, other, other, . . ., shorts, item 384.4723, TSUSA, textile category 348. The rate of duty is 16.5 percent ad valorem. Under the proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the term "ensemble" means a set of garments . . . composed of several pieces made up in identical fabric, put up for retail sale, and comprising: one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt. When garments are classified as ensemble garments, their rates of duty are the rates which would apply if the garments were entered separately. Under the proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the top is classifiable in the provision for women's or girls' suits, ensembles, . . ., breeches and shorts, ensembles, of cotton, other, blouses and shirts, other, subheading 6204.22.3065, HTSUSA, textile category 341. The rate of duty is 16.4 percent. This is the rate which would apply if the garments were entered separately and classified in subheading 6206.30.3060, HTSUSA. The shorts are classifiable in the provision for women's or girls' suits, ensembles, . . ., breeches and shorts, ensembles, of cotton, other, shorts, subheading 6204.22.3050, HTSUSA, textile category 348. The rate of duty is 17.7 percent ad 3 valorem. This is the rate which would apply if the garments were entered separately and classified in subheading 6204.62.4065, HTSUSA. This classification represents the present position of the Customs Service under the proposed HTSUSA. If changes occur before enactment, this advice may not continue to be applicable. Sincerely, John Durant, Director Commercial Rulings Division
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