Tariff classification of women's trousers and suspenders

HQ 084145 June 16, 1989 CLA-2 CO:R:C:G 084145 SM CATEGORY: Classification TARIFF NO.: 6204.62.4020 Ms. Barbara Balk Gladish and Associates 1511 Third Avenue Seattle, WA 98101 RE: Tariff classification of women's trousers and suspenders Dear Ms. Balk: Your letter of March 20, addressed to Customs in Seattle, requesting a tariff classification ruling on behalf of New Issues, Inc., for women's trousers and suspenders from China, has been referred to this office for reply. FACTS: A sample of Style 727 was submitted. It consists of a pair of 100 percent cotton woven trousers and a pair of self- fabric button-on suspenders, which we assume are always im- ported and sold together. The trousers have three belt loops but no belt, a front zipper opening with one button at the top, one back button-through pocket, two front pockets, hemmed lower edges, and elastic at the waist with the edge of the trousers extending up two inches above the elastic. Each strap of the suspenders has two loops at the front and can be attached to buttons on the trousers. The straps are joined at the back into a single strap that also has two loops to fasten to buttons on the back of the trousers. ISSUE: Are the trousers and suspenders classified together or separately? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States Annotated (HSTUSA) is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section and chapter notes and then, if the headings and notes do not otherwise require, in accordance with the remaining GRI's. -2- Textile apparel generally is provided for in Section XI, HTSUSA. Note 13 of this section provides that textile gar- ments of different headings must be classified in their own headings even if put up in sets for retail sale. However, this note does not cover accessories such as suspenders. Heading 6204, HTSUSA, includes women's trousers. Head- ing 6212, HTSUSA, provides for suspenders. No single heading provides for trousers and suspenders together. Classification cannot be determined according to GRI 1. GRI 3 provides generally for the classification of goods that appear classifiable under more than one heading. GRI 3(b) provides for the treatment of composite goods made up of different components even if the components are separable, as long as they are adapted to one another, are mutually comple- mentary, and together form a whole that would not normally be offered for sale in separate parts. GRI 3(b) provides fur- ther that goods consisting of different components are to be classified as if they consisted of the component that gives them their essential character. The description of composite goods fits the trousers and suspenders. The two pieces are separable but are adapted to one another and mutually complementary. They are of identical fabric, and the loops on the suspenders accommodate the but- tons at the waist of the trousers. These suspenders have little use apart from the trousers and are unlikely to be sold separately. The essential character of the combination is provided by the trousers. The suspenders are an accessory that play a secondary role in the use of the combination; they would not be the main reason for its existence or the primary motivating factor governing its purchase. The trousers provide the main bulk, weight, and value of Style 727; it is therefore classi- fied as though consisting of the trousers. HOLDING: The trousers and suspenders are classified under sub- heading 6204.62.4020, HTSUSA, textile category 348, a pro- vision for women's cotton trousers. -3- Because of the changeable nature of the statistical annotation, i.e., the ninth and tenth digits of the tariff number, and the textile restraint categories, you should contact your local Customs office before importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director of Customs NY Seaport Area cc: Legal Reference Section cc: CITA cc: Phil Robins cc: NIS Eileen Crowley