HQ 950852: Reconsideration of NYRL 868044 of November 19, 1991; Classification of a cotton woven garment--divided skirt v. trousers, 6204.52, HTSUSA v. 6204.62, HTSUSA

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 950852  

                         April 7, 1992


CLA-2 CO:R:C:T  950852  CMR

CATEGORY: Classification

TARIFF NO.: 6204.62.4020

Herbert Lynch, Esq.
Sullivan & Lynch, P.C.
156 State Street
Boston, Mass. 02109

RE: Reconsideration of NYRL 868044 of November 19, 1991;
    Classification of a cotton woven garment--divided skirt v.
    trousers, 6204.52, HTSUSA v. 6204.62, HTSUSA

Dear Mr. Lynch:

     This ruling is in response to your submission of December 4,
1991, on behalf of Tomen America Inc. and Susan Bristol Inc.,
requesting reconsideration of NYRL 868944 of November 19, 1991. 
That ruling classified a women's cotton woven garment for the
lower torso, style 17753, as women's cotton trousers.  You are
seeking reconsideration based on the belief the garment is more
properly classified as a divided skirt.  This office received a
sample garment for review and will return it, as requested, under
separate cover.

FACTS:

     Style 17753 is a 100 percent cotton woven garment designed
to cover the lower torso and legs.  The garment is designed with
a partially elasticized waistband, a side opening secured by four
self-fabric covered buttons, two side pockets and wide pants
legs.  The garment extends to just above the ankles. 

     The garment will be produced in Hong Kong.

ISSUE:

     Was the garment properly classified as women's cotton
trousers of heading 6204.62, HTSUSA, or should it be classified
as a women's cotton divided skirt of heading 6204.52, 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, and provided
such headings or notes do not otherwise require, according to
[the remaining GRIs taken in order]."

     The classification of the garment at issue is dependent upon
the impression created by the garment when viewed from the front.
In distinguishing between shorts and divided skirts, the
determining official must make a subjective decision as to the
frontal appearance of the garment; whether it has the appearance
of a skirt with regard to silhouette and fullness and whether the
leg separation is apparent when the garment is viewed from the
front.  While an objective test would be preferable, one has not
been developed as of yet, nor do we think it is likely one could
be developed and applied.  The appearance of the garment from the
front is the key to its classification and that appearance may be
affected by differences in the fabric used to make the garment
and by the placement of gathers or pleats on the front of the
garment.  See, HRL 085748 of December 1, 1989 

     While worn by an appropriately sized individual, the garment
was viewed from the front.  The frontal appearance was that of
gaucho pants.  Therefore, this office must agree with the
classification determination in NYRL 868044 of November 19, 1991. 

HOLDING:

     Style 17753 was properly classified in NYRL 868044 as 
women's woven cotton trousers in subheading 6204.62.4020, HTSUSA. 
The garment falls within textile category 348 and is dutiable at
17.7. 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