HQ 081640: Classification of women's culotte, style S/12830

us-cbp-cross-rulings-hq-081640HQ 081640: Classification of women's culotte, style S/12830Guidance

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 081640

                                  January 17, 1989


          CLA-2 CO:R:C:G  081640  CMR

          CATEGORY: Classification

          TARIFF NO.: HTSUS 6204.59.3010

          Jayne Czik, Esq.
          Grunfeld, Desiderio, Lebowitz & Silverman
          12 East 49th Street
          New York, New York,  10017

          RE: Classification of women's culotte, style S/12830

          Dear Ms. Czik:

              This ruling is in response to your letter of January 14,
          1988, on behalf of Bernard Chaus, Inc., requesting a binding
          classification ruling on certain women's culotte, style S/12830.

          FACTS:

              The submitted sample, style S/12830, is a women's culotte or
          divided skirt made from 100 percent woven rayon fabric.  The
          garment extends to the knee and features a partially elasticized
          waist, leg separation, side closure secured by two buttons, two
          front pockets with slant openings, two rear patch pockets each
          secured by a button, and a three-quarter inch wide and two and
          one-half inch high self fabric loop sewn to the rear waistband.
          The garment's design and the drape of the fabric conceal the leg
          separation creating the appearance of a skirt.

              You have suggested classification of the garment as women's
          shorts under subheading 6204.69.2540, HTSUSA, textile category
          648, dutiable at 30.4 percent ad valorem.

          ISSUE:

              Is the submitted garment, style S/12830, classifiable as
          women's shorts under subheading 6204.69.2540, HTSUSA, as
          suggested, or as a culotte or divided skirt under subheading
          6204.59.3010, HTSUSA?


















                                         -2-


          LAW AND ANALYSIS:

              The Textile Category Guidelines, C.I.E. 13/88, describe
          culottes as garments which retain the frontal appearance of a
          skirt with regard to silhouette and fullness while they are
          "constructed so that the garment is cut up the middle and each
          leg is individually surrounded by fabric."  The leg separation is
          not apparent when the garment is viewed from the front.

              Customs believes that the subject garment meets the
          description of culottes provided in the Textile Category
          Guidelines, and is of the type garment commercially recognized as
          a culotte or divided skirt.

          HOLDING:

              Style S/12830 is classifiable as a women's culotte or divided
          skirt in subheading 6204.59.3010, HTSUSA, textile category 642,
          dutiable at 17 percent ad valorem.


                                          Sincerely,



                                          John Durant, Director
                                          Commercial Rulings Division


































          6cc: Area Director, New York Seaport
          1cc: CITA
          1cc: Legal Reference Section
          1cc: Phil Robins






















































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