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HQ 950852

April 7, 1992

CLA-2 CO:R:C:T 950852 CMR


TARIFF NO.: 6204.62.4020

Herbert Lynch, Esq.
Sullivan & Lynch, P.C.
156 State Street
Boston, Mass. 02109

RE: Reconsideration of NYRL 868044 of November 19, 1991; Classification of a cotton woven garment--divided skirt v. trousers, 6204.52, HTSUSA v. 6204.62, HTSUSA

Dear Mr. Lynch:

This ruling is in response to your submission of December 4, 1991, on behalf of Tomen America Inc. and Susan Bristol Inc., requesting reconsideration of NYRL 868944 of November 19, 1991. That ruling classified a women's cotton woven garment for the lower torso, style 17753, as women's cotton trousers. You are seeking reconsideration based on the belief the garment is more properly classified as a divided skirt. This office received a sample garment for review and will return it, as requested, under separate cover.


Style 17753 is a 100 percent cotton woven garment designed to cover the lower torso and legs. The garment is designed with a partially elasticized waistband, a side opening secured by four self-fabric covered buttons, two side pockets and wide pants legs. The garment extends to just above the ankles.

The garment will be produced in Hong Kong.


Was the garment properly classified as women's cotton trousers of heading 6204.62, HTSUSA, or should it be classified as a women's cotton divided skirt of heading 6204.52, HTSUSA?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

The classification of the garment at issue is dependent upon the impression created by the garment when viewed from the front. In distinguishing between shorts and divided skirts, the determining official must make a subjective decision as to the frontal appearance of the garment; 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. While an objective test would be preferable, one has not been developed as of yet, nor do we think it is likely one could be developed and applied. The appearance of the garment from the front is the key to its classification and that appearance may be affected by differences in the fabric used to make the garment and by the placement of gathers or pleats on the front of the garment. See, HRL 085748 of December 1, 1989

While worn by an appropriately sized individual, the garment was viewed from the front. The frontal appearance was that of gaucho pants. Therefore, this office must agree with the classification determination in NYRL 868044 of November 19, 1991.


Style 17753 was properly classified in NYRL 868044 as women's woven cotton trousers in subheading 6204.62.4020, HTSUSA. The garment falls within textile category 348 and is dutiable at 17.7. percent ad valorem.

The designated textile and apparel category 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 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 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.


John Durant, Director

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