Classification of a men's woven shortalls; Heading 6203, HTSUSA
Issued April 1, 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 submitted sample, style 118001, is a men's shortalls made of 100 percent cotton woven twill fabric. The garment features a bib front which is squared off at the top and has a horizontal pocket. A rear panel extends upward to form straps that connect to the front bib by means of metal hooks. The garment has two diagonal front pockets and two rear pockets. The garment extends in length to the vicinity just above the knee with the front leg panels of the garment featuring two pleats each. On each side of the garment at the waist are side openings secured by two functional buttons. Two belt loops appear on the front of the garment with two more on the back. A large loop extends from the bottom of the left rear pocket to the left leg seam. The garment has a fly front opening with a three button closure and has a defined waist on the front, but not on the back.
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. In this case, the subject garment is similar to garments described above as garments which Customs will classify as bib and brace overalls. This garment is simply one which does not cover the knee. The Explanatory Notes indicate however that such garments are included within the meaning of the term "bib and brace overalls".
Full text
HQ 088563 April 1, 1991 CLA-2 CO:R:C:T 088563 CMR CATEGORY: Classification TARIFF NO.: 6203.42.2010 Ms. Christine Backes Generra Sportswear Co., Inc. 278 Broad Street Seattle, Washington 98121 RE: Classification of a men's woven shortalls; Heading 6203, HTSUSA Dear Ms. Backe: This ruling is in response to your letter of January 4, 1991, requesting the classification of a men's woven shortalls. The merchandise will be made in China and imported through the port of Seattle. A sample was received with your letter. FACTS: The submitted sample, style 118001, is a men's shortalls made of 100 percent cotton woven twill fabric. The garment features a bib front which is squared off at the top and has a horizontal pocket. A rear panel extends upward to form straps that connect to the front bib by means of metal hooks. The garment has two diagonal front pockets and two rear pockets. The garment extends in length to the vicinity just above the knee with the front leg panels of the garment featuring two pleats each. On each side of the garment at the waist are side openings secured by two functional buttons. Two belt loops appear on the front of the garment with two more on the back. A large loop extends from the bottom of the left rear pocket to the left leg seam. The garment has a fly front opening with a three button closure and has a defined waist on the front, but not on the back. ISSUE: Is the subject garment, style 118001, a men's shortalls classifiable in the provision for men's bib and brace overalls in 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. In this case, the subject garment is similar to garments described above as garments which Customs will classify as bib and brace overalls. This garment is simply one which does not cover the knee. The Explanatory Notes indicate however that such garments are included within the meaning of the term "bib and brace overalls". HOLDING: The garment at issue, style 118001, is, in our view, clearly, commonly and commercially identifiable as shortalls. Therefore, it is classifiable in the subheading for 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. 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. Your sample will be returned, as requested, under separate cover. Sincerely, John Durant, Director Commercial Rulings Division
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