Classification of a men's overall; 6203, HTSUSA
Issued March 26, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6203.42.2010
Headings: 6203
GRI rules applied: GRI 1
Product description
The garment at issue, style 40689-0716, is a pair of men's woven 100 percent cotton blue denim overalls referred to by the importer as a men's Koverall. The garment has a front bib with pockets. The bib is squared off at the top. The rear panel extends upward and tapers to straps that connect to the front bib by means of metal hooks. The garment has two rear patch pockets. On its front right side it has two side pockets and it has one side pocket on its left side. There are three functional metal buttons on each side from the waist to the top of the front pockets. The garment has a fly front with a zipper closure. The garment has a defined waist on its front portion but not on its rear portion. The garment will be manufactured in the Philippines and imported through the ports of San Francisco and Miami.
CBP rationale
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]." Heading 6203, HTSUSA, provides for, among other things, men's and boys' bib and brace overalls. The Explanatory Notes, which are the official interpretation of the HTSUSA at the international level 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. In HRL 088677 of March 15, 1991, Customs addressed the significance of the illustrations in the Explanatory Notes and the meaning of the term "bib and brace overalls" for tariff purposes. In that ruling, Customs determined that "absent a clear and reasonable description in the Explanatory Notes, which we do not find in this instance, Customs will apply the common and commercial meaning to [the term bib and brace overalls]. Therefore, 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 appropriate subheadings for bib and brace overalls.
Full text
HQ 088396 March 26, 1991 CLA-2 CO:R:C:T 088396 CMR CATEGORY: Classification TARIFF NO.: 6203.42.2010 Mr. Edward Johnson Levi Strauss & Co. 1155 Battery St. San Francisco, CA. 94111 RE: Classification of a men's overall; 6203, HTSUSA Dear Mr. Johnson: This ruling is in response to your letter of November 28, 1990, requesting a classification determination for men's overalls, style 40689-0716. A sample was received with your request. FACTS: The garment at issue, style 40689-0716, is a pair of men's woven 100 percent cotton blue denim overalls referred to by the importer as a men's Koverall. The garment has a front bib with pockets. The bib is squared off at the top. The rear panel extends upward and tapers to straps that connect to the front bib by means of metal hooks. The garment has two rear patch pockets. On its front right side it has two side pockets and it has one side pocket on its left side. There are three functional metal buttons on each side from the waist to the top of the front pockets. The garment has a fly front with a zipper closure. The garment has a defined waist on its front portion but not on its rear portion. The garment will be manufactured in the Philippines and imported through the ports of San Francisco and Miami. ISSUE: Is the subject garment, style 40689-0716, classifiable as a pair of men's bib and brace overalls of heading 6203, HTSUSA? -2- LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]." Heading 6203, HTSUSA, provides for, among other things, men's and boys' bib and brace overalls. The Explanatory Notes, which are the official interpretation of the HTSUSA at the international level 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. In HRL 088677 of March 15, 1991, Customs addressed the significance of the illustrations in the Explanatory Notes and the meaning of the term "bib and brace overalls" for tariff purposes. In that ruling, Customs determined that "absent a clear and reasonable description in the Explanatory Notes, which we do not find in this instance, Customs will apply the common and commercial meaning to [the term bib and brace overalls]. Therefore, 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 appropriate subheadings for bib and brace overalls. HOLDING: The garment at issue, style 40689-0716, is, in our view, clearly, commonly and commercially identifiable as overalls. Therefore, it is classifiable as men's cotton bib and brace overalls in subheading 6203.42.2010, HTSUSA, textile category 359, dutiable at 11 percent ad valorem. The designated textile and apparel category may be subdivided into parts. If so, the 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 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 updated weekly and is available for inspection at your local Customs office. -3- 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 importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division
More rulings on the same tariff codes
Request to set aside denial of Application for Further Review, Protest No.’s 5201-04-100110, 5201-04-100111, 5201-04-100112, 5201-04-100113, 5201-04-100109; 19 U.S.C. 1515(c); 19 CFR 174.24Dear Mr. Fee:This is in reply to your request of June 1, 2004, on behalf of your client, Rives Apparel International, LLC., for Customs and Border Protection ("CBP") to set aside the denial of your Application for Further Review (AFR) and to void the denial of Protest No.’s: 5201-04-100110, 5201-04-100111, 5201-04-100112, 5201-04-100113, and 5201-04-100109. The request was timely filed within 60 days after the date of the notice of denial. FACTS:The five protests at issue are against Customs and Border Protection’s (CBP) classification of five entries of men’s overalls and pants under subheadings 6203.42.2010, 6203.42.4015 and 6204.62.4020 of the Harmonized Tariff Schedule of the United States (HTSUS).
The tariff classification of bib and brace overall shorts from Pakistan
The tariff classification of bib and brace overalls from an unknown country.
The tariff classification of bib and brace overalls from Myanmar
The tariff classification of men’s overalls from Cambodia
The tariff classification of men's overalls from Pakistan.
The tariff classification of men's overalls from Macau.
The tariff classification of men's overalls from Hong Kong.
Classification of men's and boys' cotton overalls; Headings 6203.42.2010 and 6203.42.2090, HTSUSA, respectively.
Classification of men's overalls and shortalls; Heading 6203, HTSUSA
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →