CLA-2 CO:R:C:T 952913 HP
Ms. Lena Rainbow
Customs Specialist
Associated Merchandising Corp.
1440 Broadway
New York, NY 10018
RE: DD 877143 revoked. Women's shorts with leg separation
apparent when garment is viewed from front is not classifiable as
divided skirt.
Dear Ms. Rainbow:
This is in reply to your letter of September 25, 1992. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
shorts, produced in Singapore.
FACTS:
The merchandise at issue consists of women's shorts, style
numbers 2481 and 22481, constructed of 65% polyester / 35% cotton
interlocked knitted fabric. The samples feature a fully
elasticized waistband with double stitches at the waistband seam
and two side seam pockets with single stitches at the edges.
In PC 876106 of July 23, 1992, these garments were
classified as shorts. In DD 877143 of August 27, 1992, however,
they were classified as divided skirts. You have therefore
requested that we resolve these disparate outcomes.
ISSUE:
Whether the garments are divided skirts or shorts under the
HTSUSA?
LAW AND ANALYSIS:
Heading 6104, HTSUSA, provides for, inter alia, both women's
divided skirts and women's shorts. In HRL 085748 of December 1,
1989, we stated that
[t]he test for determining whether a garment
should be properly classified as shorts or as
a divided skirt will remain the same as it
has been for the last ten years or more. The
determination will be based on the frontal
appearance of the garment and 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. If possible, the
garment should be on an individual for whom
it is sized when the test is applied.
Applying this test to the merchandise at issue, we note that
the leg separation is apparent when the garment is viewed from
the front. DD 877143's classification of these garments as
skirts was therefore incorrect, and is revoked accordingly.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6104.63.2030, HTSUSA, textile
category 648, as women's or girls' shorts of synthetic fibers.
The applicable rate of duty is 30 percent ad valorem.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking DD
877143 of August 27, 1992, pursuant to 19 C.F.R. 177.9(d)(1), to
reflect the above classification effective with the date of this
letter. This letter is not to be applied retroactively to DD
877143 (19 C.F.R. 177.9(d)(2)) and will not, therefore, affect
the transaction for the importation of your merchandise under
that ruling. However, for the purposes of future transactions in
merchandise of this type, including that for which the present
classification is requested, ") DD 877143 will not be valid
precedent. We recognize that pending transactions may be
adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to the
release of HRL 952913 will be classified under the new ruling.
If such a situation arises, you may, at your discretion, notify
this office and apply for relief from the binding effects of the
new ruling as may be dictated by the circumstances. However,
please be advised that in some instances involving import
restraints, such relief may require separate approvals from other
government agencies.
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 negotiations and
changes, to obtain the most current information available, we
suggest that 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 importing the merchandise to determine
the current status of any import restraints or requirements.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director