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HQ 950191


December 3, 1991

CLA-2 CO:R:C:T 950191 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.59.3010

Richard M. Wortman
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, N.Y. 10017

RE: Classification of women's divided skirt; 6204, HTSUSA

Dear Mr. Wortman:

This is in response to your request of August 13, 1991, on behalf of your client, Mast Industries, Inc., requesting a binding ruling classification for a women's divided skirt. A sample was submitted for Customs' examination and will be returned to you under separate cover.

FACTS:

The submitted sample is identified as Style XB1479. It is a women's divided skirt made of 100% rayon woven fabric. The garment has a zipper in the back with two elastic waist inserts. The garment also features four pleats: two on each side in the front and an inverted pleat in the center front. When viewed from the front on a live model, the leg separations are not apparent. The subject merchandise will be imported from Hong Kong.

ISSUE:

Whether classification of the subject merchandise is proper under subheading 6204.69.2510, HTSUSA, which provides for women's trousers or under subheading 6204.59.3010, HTSUSA, which provides for women's divided skirts?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6204, HTSUSA, provides for, inter alia, women's divided skirts and trousers. Accordingly, this is the appropriate heading of the tariff schedule for the classification of the subject merchandise.

The next question is whether the article at issue is a women's divided skirt or trousers. Customs is of the opinion that this determination is properly made on the basis of how the article actually appears when worn (i.e., whether the leg separations are visible when worn by a model). The submitted sample is a size medium and was modeled by an individual at our office who wears that size. When the model stood, in a relaxed position with feet slightly apart, leg separations were not discernable and it was not apparent that the article at issue was a pair of trousers. Rather, the garment appears to be a full-cut ankle-length skirt. Contributing to this image is the fact that the bottom of the garment's leg separations are approximately 39 inches in circumference which is unusually wide for pants. The inverted pleat on the center front of the garment which fans out in an A shape also creates the impression that the article is a skirt rather than trousers which normally have pleats going straight down the center of the pant leg.

The article at issue, when worn, appears to be a skirt rather than trousers and therefore classification is proper under subheading 6204.59.3010, HTSUSA, which provides for, in part, women's divided skirts.

HOLDING:

The submitted sample is classifiable under subheading 6204.59.3010, HTSUSA, which provides for women's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): of other textile materials: other ... women's. The applicable rate of duty is 17% ad valorem and the textile category is 642.

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, your client should contact its local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The United States has a bilateral agreement with Hong Kong and most shipments of textiles originating in this country are subject to both visa and/or export license requirements, as well as quota restraint levels. However, in the case of textile shipments from Hong Kong, the quota levels are not administered by the U.S. Customs Service. Rather, these shipments are monitored by the U.S. Department of Commerce from import statistical data. Further advise or information pertaining to these quota levels may be obtained by contacting this agency directly. Their address is:

Office of Textiles and Apparel
U.S. Department of Commerce
Washington, D.C. 20230

Sincerely,

John Durant, Director

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