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

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