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HQ 952911


February 26, 1993

CLA-2 CO:R:C:T 952911 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.63.2030

Ms. Carolyn B. Malina
Montgomery Ward & Co., Inc.
619 W. Chicago Avenue
Merchandise Building, Import Department
Chicago, IL 60610

RE: Reconsideration of PC 877389; women's shorts vs. divided skirt; heading 6104; HRLs 087285 and 088547; Textile Category Guidelines, CIE 13/88

Dear Ms. Malina:

This is in response to your letter dated October 5, 1992, to our New York office, in which you requested a reconsideration of Preclassification Ruling Letter (PC) 877389 dated September 3, 1992. Specifically, your request for reconsideration concerns the classification of a specific garment, style no. 15-401, under the Harmonized Tariff Schedule of the United States (HTSUS). A sample of the article was enclosed for our examination.

FACTS:

The garment in question, style no. 15-401, is a pair of women's pull on shorts constructed of a 65% polyester/35% cotton knitted fabric. The sample features a fully elasticized waistband, two side seam pockets with triple stitches near the edge and oversized leg openings that are hemmed at the bottom. The shorts range in size from 18w-24w.

PC 877389 classified this garment as shorts in subheading 6104.63.2030, HTSUS, which provides for "[w]omen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: [t]rousers, bib and brace overalls, breeches and shorts: [o]f synthetic fibers: [o]ther: [o]ther: [s]horts: [w]omen's." The rate of duty is 30% ad valorem and the applicable textile category is 648.

It is your claim that this garment is identical to style no. 802, which was classified in PC 868479 dated November 7, 1991, as a skirt in subheading 6104.53.2010, HTSUS, which provides for "[w]omen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: [s]kirts and divided skirts: [o]f synthetic fibers: [o]ther: [w]omen's. The rate of duty is 17% ad valorem and the applicable textile category is 642.

ISSUE:

Is the subject garment, style no. 15-401, classified as shorts in subheading 6104.63.2030, HTSUS, or as a divided skirt in subheading 6104.53.2010, HTSUS?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

Heading 6104, HTSUS, provides for, inter alia, women's divided skirts and shorts that are knitted. Accordingly, this is the appropriate heading of the HTS for the classification of the subject merchandise.

The issue is whether the subject garment, style no. 15-401, is a women's divided skirt or shorts. The Textile Category Guidelines, CIE 13/88, include a category description for women's and girl's skirts. The Guidelines state, in pertinent part, that divided skirts or "culottes" are considered to be skirts for tariff purposes if "when worn, the leg separation is not apparent when viewed from the front." Where the leg separation is apparent, the garment is considered to be shorts. The criteria set forth in the Guidelines remains the criteria used by Customs to distinguish between "shorts" and divided "skirts", as those terms are used in the HTS. Therefore, the classification of the garment at issue is dependent upon the impression created by the garment when viewed from the front. The appearance of the garment from the front is the key to its classification. See, Headquarters Ruling Letter (HRL) 087285, dated September 19, 1990, and HRL 088547, dated May 20, 1991.

We have examined the garment, and placed it on both a mannequin and a live model. In each case, when viewed from the front, we have found that the leg separation is visible. The item is therefore classifiable by application of GRI 1 as "shorts".

While you state that this item is identical to a garment, style no. 802, which was classified as a skirt in PC 868479, without a sample of this style, we cannot determine whether it was correctly classified in PC 868479, or whether it is identical to style no. 15-401. However, regardless of how style no. 802 was classified, it is our position, based on our examination of the subject garment, that it is classifiable as women's shorts and it was classified correctly in PC 877389.

HOLDING:

PC 877389 is hereby affirmed. The garment in question, women's knit shorts, article no. 15-401, is classified in subheading 6104.63.2030, HTSUS, which provides for "[w]omen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and braces overalls, breeches and shorts (other than swimwear), knitted or crocheted: [t]rousers, bib and brace overalls, breeches and shorts: [o]f synthetic fibers: [o]ther: [o]ther: [s]horts: [w]omen's." The rate of duty is 30% ad valorem and the applicable textile category is 648.

The designated textile and apparel categories may be subdivided into parts. If so, the 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 renegotiations and changes, to obtain the most current information available we suggest the importer check, close to the time of shipment, the Status Report on current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection 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, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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