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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?

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

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