HQ 084145: Tariff classification of women's trousers and suspenders

us-cbp-cross-rulings-hq-084145HQ 084145: Tariff classification of women's trousers and suspendersGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.





                                        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




















































Setzen Sie Ihre Recherche in ChatGPT oder Claude fort

Verbinden Sie Omnilex, um den Rechtskorpus über Ihren KI-Assistenten zu durchsuchen.