HQ 087469: Girl's skirt and pants

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 087469

                                  October 19, 1990




          CLA-2 CO:R:C:G  087469 DRR

          CATEGORY: Classification

          TARIFF NO.: 6104.63.2025; 6204.52.2040

          Mr. William Ortiz
          S.J. Stiles Associates Ltd.
          153-66 Rockaway Boulevard
          Jamaica, New York

          Re:  Girl's skirt and pants

          Dear Mr. Ortiz:

               This is in reference to your letter dated June 20, 1990,
          requesting, on behalf of Stacy's Things, the classification of a
          girl's garment under the Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA).

          FACTS:

               The merchandise at issue is as garment, style 25406,
          consisting of a pair of pants and a skirt sewn together.  The
          skirt is 100 percent denim cotton, with a partially elasticized
          rear waist, two front belt loops, a button and zipper fly
          opening, front scoop pockets, a coin pocket and two rear patch
          pockets.  The skirt is attached at the top of the waistband, by
          two rows of thread, to a pair of tight pants.  The pants are made
          of 60 percent polyester and 40 percent cotton knit fabric.  Style
          25406 is sized for girls' 4 to 6x.

          ISSUE:

               What is the proper classification of the garment at issue?

          LAW AND ANALYSIS:

               Classification of merchandise under the HTSUSA is in
          accordance with the General Rules of Interpretation (GRI).  GRI 1
          provides that the classification of articles is to be determined
          according to the terms of the headings and any relevant section
          or chapter notes.














                                        - 2 -


               Heading 6104, HTSUSA, provides for, among other things,
          girls' knit trousers and breeches.  Heading 6204, HTSUSA,
          provides for, among other things, girls' skirts.  The garment in
          question is clearly two separate and distinct articles of
          clothing which have been attached at the waist for retail.  The
          two items are readily separable and, when attached, are not a
          commercially viable article.  The items are not compatable from a
          practical standpoint, in light of the fact the the skirt has a
          fly and button opening and the pants have an elasticized waist
          with no opening at the front.

          HOLDING:

               The style 25406 skirt is classified under subheading
          6204.52.2040, HTSUSA, as women's or girl's skirts and divided
          skirts, of cotton, other, blue denim, girl's, with a duty rate of
          8.7 percent ad valorem and subject to textile quota category of
          342.  The style 25406 pants are classified under 6104.63.2025,
          HTSUSA, as women's or girls' trousers, bib and brace overalls,
          breeches and shorts, of synthetic fibers, other, other, trousers
          and breeches, girls', other, with a duty rate of 30 percent ad
          valorem, and subject to textile visa category 648.

               Due to the changeable nature of the statistical annotation
          and the restraint (quota/visa) categories applicable to textile
          merchandise, the importer should contact the local Customs office
          prior to importation of this merchandise to determine the current
          status of any import restraints or requirements.

               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 renegotiations and
          changes, we suggest that you 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 available for inspection at your local Customs office.

                                         Sincerely,




                                         John Durant, Director
                                         Commercial Rulings Division















          DRRimmer library/peh
          name: 0847076 cc: Area Dir., N.Y. Seaport