HQ 951373: Modification of Pre-entry classification ruling XXXXXX; classification women's trousers and shorts of artificial fibers, subheading 6204.69.2510, HTSUSA, and subheading 6204.69.2540, HTSUSA, respectively

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 951373
                            
                         April 29, 1992



CLA-2  CO:R:C:T  951373  jb

CATEGORY:  Classification

TARIFF NO.:  6204.69.2510; 6204.69.2540


Ms. Teri Lucas
ASG Forwarding, Inc.
North Hanger Road
JFK International Airport
Building 75, Room 205
Jamaica, NY 11430-1894


RE:  Modification of Pre-entry classification ruling XXXXXX;
     classification women's trousers and shorts of artificial
     fibers, subheading 6204.69.2510, HTSUSA, and subheading
     6204.69.2540, HTSUSA, respectively


Dear Ms. Lucas:

     On February 25, 1992, your client, Amber Trading, was issued
Pre-entry classification ruling XXXXXX by our San Francisco
office, which classified women's rayon garments under subheading 
6204.59.3010 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).  Upon further review, that ruling is
determined to be in error and is accordingly modified.


FACTS:

     The merchandise, which was the subject of Pre-entry
classification ruling XXXXXX, was classified under subheading    
6204.59.3010, HTSUSA, on the basis that the garments met the
requirements for a divided skirt.

     The samples, style numbers 5116 and 4112, were resubmitted
for our inspection.  Style number 5116 is described as a pair of
rayon woven trousers and style number 4112 is referred to as a
pair of rayon woven shorts.  Both garments have an elastic
waistband.  The shorter garments features approximately two
inches of embroidered, openwork and bead design.  The longer
garment features approximately four inches of the design.


ISSUE:

     Whether proper classification is within the provision for
skirts and divided skirts of artificial fibers under subheading
6204.59.3010, HTSUSA, or within the provision for women's
trousers and shorts of artificial fibers under subheading
6204.69.2510, HTSUSA and subheading 6204.69.2540, HTSUSA,
respectively?


LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA, is in
accordance with the General Rules of Interpretation (GRI's).  The
GRI's require that classification be determined according to the
terms of the headings and any relative section or chapter notes,
taken in order.  Where goods cannot be classified solely on the
basis of GRI, the remaining GRI's will be applied taken in order.

     In Mary Brooks Picken's The Fashion Dictionary (1973),
p.335, a divided skirt is defined as:
     
     1. Garment resembling flared skirt, but divided and stitched
     together to form separate leg sections.  Worn formerly by
     women for horseback riding.  2. culotte.

     Culotte is defined in Picken's, p. 99, as:

     Informal trouser-like garment having leg portions that are
     full and fall together to simulate a skirt.  Worn as a
     sports skirt.

     The Textile Category Guidelines (CIE) 13/88, dated November
23, 1988, also include a category description for women's and
girls' skirts in identical language.  The description includes a
brief discussion of culottes.  The description, in pertinent
part, reads as follows:

     Distinguished from skirts in this respect, but includable in
     these categories, are culottes which, while retaining the
     frontal appearance of a skirt with regard to silhouette and
     fullness, are constructed so that the garment is cut up the
     middle and each leg is individually surrounded by fabric. 
     However, when worn, the leg separation is not apparent when
     viewed from the front.  It should be noted that gaucho pants
     have a construction similar to culottes but without the
     fullness, and for category purposes are classifiable as
     pants.

     The criteria set forth in the Category Guidelines remains
the criteria used by the Customs Service to distinguish between
shorts and divided skirts.  This requires a subjective decision
by the determining official.  While an objective test would be
preferable, one has not been developed as of yet.

      The Explanatory Notes, which are the official
interpretation of the HTSUSA at the international level, offer no
help in making a distinction between these garments.  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.

     Several rulings have dealt with the distinctions between the
classification of divided skirts and trousers.  Specifically,
Headquarters Ruling (HQ) 085748, dated December 1, 1989, and HQ
950191, dated December 3, 1991, outlined several guidelines in
making such a determination.  In short, it was held that, the
test for determining whether a garment should be properly
classified as trousers (or shorts) or skirt will be based on the
frontal appearance of the garment and 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.

     The disputed merchandise does not meet the definition of a
divided skirt.  For a garment to be considered a divided skirt,
the leg separation should not be visible when viewed from the
front.  When the submitted samples are viewed from the front, the
leg separation is apparent in both garments.  

HOLDING:

     Styles 5116 and 4112 are correctly classified as trousers
and shorts within the provision for Women's...trousers and
shorts... of artificial fibers" under subheading 6204.69.2510,
HTSUSA and subheading 6204.69.2540, HTSUSA, respectively.
The duty is assessed at 30.4 percent ad valorem and the textile
category is 648.

     The designated textile and apparel category may be
subdivided into parts.  If so, 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 negotiations and
changes, to obtain the most current information available, we
suggest that your client check, close to the time of shipment,
the Status Report On Current Import Quotas (Restraint Levels), an
issuance of the U.S. Customs Service, which is updated weekly and
is available 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, your client should contact the
local Customs office prior to importing the merchandise to
determine the current status of any import restraints or
requirements.



                           Sincerely,




                           John Durant, Director
                           Commercial Rulings Division