HQ 952911: Reconsideration of PC 877389; women's shorts vs. divided skirt; heading 6104; HRLs 087285 and 088547; Textile Category Guidelines, CIE 13/88

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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