CLA-2 CO:R:C:G 086103 CMR

Steven W. Baker, Esq.
Bellsey & Baker
100 California Street
Suite 670
San Francisco, California 94111

RE: Modification of HRL 085748 of December 1, 1989

Dear Mr. Baker:

This modification is in response to your telephone call of December 11, 1989, regarding the difference in classification of styles 19274 and 19974 in HRL 085748. As you pointed out, the only difference in the two styles is the size of the garments. It does appear inconsistent for the garments to be differently classified and the different classifications were not intended.

We have reexamined the two styles in question and concluded they are properly classified as shorts. The leg separation is too apparent for the garments to be considered divided skirts. There- fore, style 19974 is more properly classified as shorts in subheading 6104.63.2060, HTSUSA, textile category 648, dutiable at 30 percent ad valorem. Pursuant to 19 CFR 177.9(d), HRL 085748 is modified to reflect the classification of style 19974 as stated above.

Sincerely,

John Durant, Director
Commercial Rulings Division

6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins