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HQ 950853




March 16, 1992

CLA-2 CO:R:C:T 950853 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4055

Ms. Sherry Singer
Soller Shayne & Horn
No. 10 The Mews
421 Hudson Street
New York, NY 10014

RE: Request for Further Review of Protest No. XXXXXXXXXXXX;classification of ladies' shorts; chief weight not linen under subheading 6204.69, HTSUSA; chief weight cotton, classification under subheading 6204.62, HTSUSA.

Dear Ms. Singer:

This is a decision on application for further review of a protest timely filed on behalf of your client, For Pete's Sake, Ltd., on December 5, 1989, against your client's decision regarding the classification of merchandise consisting of ladies' shorts. All entries were liquidated on September 8, 1989. Our decision on the matter follows.

FACTS:

The disputed merchandise consists of ladies' shorts, Buyer's Style 8304. This item was classified and liquidated under subheading 6204.62, HTSUSA, which provides for women's shorts of cotton. Your client, For Pete Sake's, Ltd., contests this classification and asserts that proper classification of this article is under subheading 6204.69, HTSUSA, which provides for women's shorts of other textile materials.

ISSUE:

Is the merchandise at issue properly classifiable under subheading 6204.69, HTSUSA, which provides for women's shorts of other textile materials or under subheading 6204.62, HTSUSA, which provides for women's shorts of cotton?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's. Where 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.

Subheading 6204.62.4055 provides for:

Women's or girls' suits, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear):

Of cotton:

Other:

Shorts:
Women's

Your client claims that the fiber content of the shorts is comprised of 55% linen and 45% cotton, the chief weight therefore, of the shorts, being linen.

A laboratory report conducted by Customs of the merchandise at issue resulted in the following composition, by weight, of the shorts:
flax cotton
49.1% 50.9%

Based on this report, the chief weight of the shorts is not linen but cotton. If follows that the proper classification for the shorts is founded on the best description, i.e., women's shorts, chief weight of cotton, under subheading 6204.62, HTSUSA.

HOLDING:

The subject merchandise is properly classifiable under subheading 6204.62.4055, HTSUSA, which provides for women's shorts of cotton.

As is outlined in General Note 3(b) to the HTSUSA, Romania is one of the countries listed under the provision for Rate of Duty Column 2. As such, the applicable rate of duty is 90% ad valorem and the textile category is 348.

The designated textile and apparel category may be subdivided into parts. If so, 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 negotiations and changes, to obtain the most current information available, we suggest that your client check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the 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, your client should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

If your client should continue to disagree with these findings, we suggest you send Customs Headquarters additional samples of the women's shorts, Buyer's Style 8304, for further testing, referencing all subsequent information by Headquarter number 950853.

Sincerely

John Durant,
Director
Commercial
Rulings Division


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