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HQ 952913




December 3, 1992

CLA-2 CO:R:C:T 952913 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.63.2030

Ms. Lena Rainbow
Customs Specialist
Associated Merchandising Corp.
1440 Broadway
New York, NY 10018

RE: DD 877143 revoked. Women's shorts with leg separation apparent when garment is viewed from front is not classifiable as divided skirt.

Dear Ms. Rainbow:

This is in reply to your letter of September 25, 1992. That letter concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of shorts, produced in Singapore.

FACTS:

The merchandise at issue consists of women's shorts, style numbers 2481 and 22481, constructed of 65% polyester / 35% cotton interlocked knitted fabric. The samples feature a fully elasticized waistband with double stitches at the waistband seam and two side seam pockets with single stitches at the edges.

In PC 876106 of July 23, 1992, these garments were classified as shorts. In DD 877143 of August 27, 1992, however, they were classified as divided skirts. You have therefore requested that we resolve these disparate outcomes.

ISSUE:

Whether the garments are divided skirts or shorts under the HTSUSA?

LAW AND ANALYSIS:

Heading 6104, HTSUSA, provides for, inter alia, both women's divided skirts and women's shorts. In HRL 085748 of December 1, 1989, we stated that

[t]he test for determining whether a garment should be properly classified as shorts or as a divided skirt will remain the same as it has been for the last ten years or more. The determination will be based on the frontal appearance of the garment and whether it has the appearance of a skirt with regard to silhouette and fullness, and whether the leg separation is apparent when the garment is viewed from the front. If possible, the garment should be on an individual for whom it is sized when the test is applied.

Applying this test to the merchandise at issue, we note that the leg separation is apparent when the garment is viewed from the front. DD 877143's classification of these garments as skirts was therefore incorrect, and is revoked accordingly.

HOLDING:

As a result of the foregoing, the instant merchandise is classified under subheading 6104.63.2030, HTSUSA, textile category 648, as women's or girls' shorts of synthetic fibers. The applicable rate of duty is 30 percent ad valorem.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are revoking DD 877143 of August 27, 1992, pursuant to 19 C.F.R. 177.9(d)(1), to reflect the above classification effective with the date of this letter. This letter is not to be applied retroactively to DD 877143 (19 C.F.R. 177.9(d)(2)) and will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, including that for which the present classification is requested, ") DD 877143 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to the release of HRL 952913 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

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 you 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 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 importing the merchandise to determine the current status of any import restraints or requirements.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John Durant, Director

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