HQ 087285: New York Ruling Letter 851721; Modification of NYRL 851721 declined; Women's knit shorts; Women's knit skirt; Divided skirt; Visible leg separation.

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 087285

                       September 19, 1990

CLA-2 CO:R:C:G 087285 KWM

CATEGORY: Classification

TARIFF NO.: 6104.62.2030


Mr. Andrew B. Schroth
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York  10017

RE:  New York Ruling Letter 851721; Modification of NYRL 851721
     declined; Women's knit shorts; Women's knit skirt; Divided
     skirt; Visible leg separation.

Dear Mr. Schroth:

     This will acknowledge receipt of your correspondence dated May
21, 1990, requesting reconsideration of New York Ruling Letter
(NYRL) 851721.  After considering the information included with
your submission, as well as the sample provided, we have determined
that NYRL 851721 is correct and we decline to modify or revoke it.

FACTS:

     The item at issue here is described in your letter as a
"women's divided knit skirt, Style No. V3750T."  The sample
provided has an elastic waist band, oversized leg openings and
contrasting trim along the leg openings. The garment is made in
either Hong Kong or Taiwan, and is composed of 90 percent cotton
and 10% polyester.

     Pursuant to a request dated April 18, 1990, New York Ruling
Letter 851721 was issued to you classifying the garment not as a
skirt, but as women's cotton knit shorts under subheading
6104.62.2030, HTSUSA.  That determination was based on a finding
that ". . . when worn, the leg separation is apparent when viewed
from the front."  Your reconsideration request questions that
finding, asserting that the appearance of the garment in question
is more like that of a skirt.

ISSUE:

     What is the appropriate test for determining whether a garment
should be classified as shorts or as a divided skirt?

     How is the garment in this case classified?

LAW AND ANALYSIS:

     Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's).  The systematic detail of
the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the terms
of the headings of the tariff schedule and any relevant 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 GRIs may be applied, taken
in order.

The test for classifying shorts and divided skirts

     As noted in your request, 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 nomenclature.  The Explanatory Notes, which are the official
interpretation of the HTSUSA at the international level, offer no
help when distinguishing between these garments.  Therefore, the
determination requires a subjective decision by the determining
official.  The appearance of the garment is the key to its
classification.

The goods at issue in NYRL 851721

     As noted in NYRL 851721, the garment at issue was classified
as women's shorts based on the visible leg separation when the item
was viewed from the front.  This is the appropriate test, as
discussed above and as noted in your request.  We have examined the
garment, and placed it on both a mannequin and a live model.  In
each case, we have found that the leg separation is visible from
the front as stated in NYRL 851721.  The item is therefore
classifiable by application of GRI 1 as "shorts."  We decline to
reverse or modify the holding of that ruling.

HOLDING:

     New York Ruling Letter 851721 is hereby affirmed.  The garment
in question, women's knit shorts, style number V3750T, is
classified in subheading 6104.62.2030, HTSUSA, as women's shorts,
of cotton.  The applicable duty rate is 16.7 percent ad valorem,
and the applicable textile category is 348.  This holding is based
on the frontal appearance of the garment and whether the leg
separation is apparent when the garment is viewed from the front.

     The designated textile and apparel category may be subdivided
into parts.  If so, the visa and quota category 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 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 the importation of this merchandise to
determine the current status of any import restraints or
requirements.


                                   Sincerely,


                                   John A. Durant
                                   Director
                                   Commercial Rulings Division