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