HQ 950494: Classification of a pair of women's woven textile shorts

us-cbp-cross-rulings-hq-950494HQ 950494: Classification of a pair of women's woven textile shortsGuidance

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 950494

                         January 28, 1992

CLA-2 CO:R:C:T 950494

CATEGORY: Classification

TARIFF NO.: 6204

Mr. Johnson Chokkattu, President
FSC (USA), Inc.
651 Observer Highway
Hoboken, New Jersey 07030

RE: Classification of a pair of women's woven textile shorts

Dear Mr. Chokkattu:

     In your letter of September 26, 1991, you requested a tariff
classification and quota category under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for a women's
woven textile garment to be made in Bangladesh.   You submitted a
sample of the merchandise along with your letter.

FACTS:

     The sample submitted, Style 402, is a short, bright pink,
unlined women's garment made of woven fabric.   The garment is
separated between the legs and does not reach the knees of the
wearer.  The fiber content of the merchandise was not stated in
your letter, nor was the garment labeled with the fiber content.

     The waist of the garment is elasticized with three strips of
elastic, measuring approximately 3/8 of an inch, in parallel
horizontal rows.  The waist is also gathered and fitted with four
belt loops, two in the front and two in the back.

     There is a three button opening in the front of the garment
which does not extend past the waist level.  There is a pocket
along both the left and the right side seams.  The legs of the
garment are hemmed with a hem measuring approximately  11/4 inches.

ISSUE:

        What is the HTSUSA classification of this merchandise?



 

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in accordance
with the General Rules of Interpretation (GRIs), taken in order.  
GRI 1 provides that classification shall be according to the terms
of the headings and any relative section or chapter notes.

     The Explanatory Notes (EN), the official interpretation of the
tariff at the international level, to Heading 6104  state that the
provisions of EN 61.03 apply, mutatis mutandis, to the articles of
Heading 6104, HTSUSA.   Heading 6104  covers,  inter alia, women's
shorts of knitted or crocheted fabric, while Heading 6103 covers
men's shorts of such fabric.

     EN 62.03 states that for the purposes of this heading, the term
"shorts" means "trousers" which do not cover the knee. "Trousers"
are defined in EN 62.03 as garments which envelop each led
separately, covering the knees and usually reaching down to or below
the ankles and usually stopping at the waist.

     The EN to Heading 6204, which covers women's shorts which are
not of knitted or crocheted fabric, state that the provisions of the
EN to Heading 61.04 apply, mutatis mutandis, to the articles of
Heading 6204, HTSUSA.

     Following these EN, the instant garment is clearly classified
as "shorts" for tariff purposes.

     Subheadings 6204.61 through 6204.69, HTSUSA, specifically
provide for women's shorts which are not of knitted or crocheted
fabric, therefore the instant garment is classified in one of these
subheadiings by virtue of GRI 1, HTSUSA.

HOLDING:

     The instant garment is classified as women's shorts, not of
knitted or crocheted fabric, in subheadings 6204.61 through 6204.69,
HTSUSA, with duty ranging from 3 percent ad valorem to 30.4 percent
ad valorem.  Inasmuch as the woven fabric in the instant pair of
shcrts was not identified we cannot tell you with certainty what
the precise subheading will be, nor can we give you any quota
information.   If you wish more complete information, please provide
us with exact fiber content information for these shorts.


                           Sincerely,



                           John Durant, Director
                           Commercial Rulings Division




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