Classification of men's overalls and shortalls; Heading 6203, HTSUSA

HQ 088808 April 1, 1991 CLA-2 CO:R:C:T 088808 CMR CATEGORY: Classification TARIFF NO.: 6203.42.2010 Ms. Cecilia Castellanos Withrow, Zerwekh & Co. 1241 Watson Center Road Carson, CA. 90745 RE: Classification of men's overalls and shortalls; Heading 6203, HTSUSA Dear Ms. Castellanos: This ruling is in response to your letter of January 29, 1991, on behalf of Irving B. Reder & Co., requesting the classification of men's overalls, style 2999, and men's shortalls, style 1998. The garments will be made in Taiwan, China and Hong Kong and will be imported through the port of Los Angeles. Sample garments were received with your submission and will be returned, as requested, under separate cover. FACTS: Two samples were submitted: men's overalls, style 2999, and men's shortalls, style 1998. Both garments are made of 100 percent woven cotton fabric. The garments are similar in basic design with each having a front bib that is squared off at the top and featuring a large horizontal pocket. The overalls, style 2999, have a horizontal pocket of two separate segments on the front bib. The rear bib tapers to straps that connect to the front bib by means of metal hooks. The garment has two diagonal side pockets. At each of the side pockets there is a separation between the front and rear panels secured by three vertical buttons. The garment features a pocket on the lower front right leg, two rear pockets, and a defined waist, on both the front and rear panels, encircled by belt loops. The garment also has a fly front with a zipper closure. The shortalls, style 1998, have a large plain horizontal pocket on the front bib. The rear bib tapers to straps that connect to the front bib by means of metal hooks. The garment has two scoop side pockets. The right side pocket contains a watch pocket. At each of the side pockets there is a separation between the front and rear panels secured by two vertical buttons. The garment has two upper rear pockets and a smaller pocket below the upper right rear pocket. The front panel has a defined waist, the rear panel does not. The waist area is encircled by belt loops. The garment has a fly front with a zipper closure. ISSUE: Are the men's overalls, style 2999, and men's shortalls, style 1998, classifiable as men's bib and brace overalls of heading 6203, HTSUSA? 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. The men's overalls at issue herein meet the above-stated criteria. The men's shortalls also meet the criteria with the exception that they do not cover the knee. However, the Explanatory Notes indicate that such garments are included within the meaning of the term "bib and brace overalls". -3- HOLDING: The men's overalls, style 2999, and men's shortalls, style 1998, at issue here, are 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. Sincerely, John Durant, Director Commercial Rulings Division