Classification of women's rayon shorts

HQ 087618 November 21, 1990 CLA-2: CO:R:C:G 087618 DRR CATEGORY: Classification TARIFF NO.: 6204.69.2540 Mr. R. L. Sunil Indian Touch Ltd. 28 West 32nd Street New York, New York 10001 Re: Classification of women's rayon shorts Dear Mr. Sunil: This is in response to your letter of July 26, 1990, in which you requested a tariff classification ruling, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for two pair of women's shorts. FACTS: The merchandise at issue is represented by two pair of women's shorts made of 100 percent woven rayon fabric. The shorts have partially elasticized waistbands and very wide leg openings. According to your correspondence, the garments will be manufactured in and imported from the United Arab Emirates. ISSUE: What is the classification of the garment in question? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6204, HTSUSA, provides for, among other things, women's or girls' shorts and -2- divided skirts. Subheading 6204.69.2540, HTSUSA, provides for other, shorts, women's. The garments in question, when tried on a mannequin, showed an obvious leg separation and are therefore classifiable as shorts and not a divided skirt. HOLDING: The shorts in question are classified under subheading 6204.69.2540, HTSUSA, with a duty rate of 30.4 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 6 cc: A.D. N.Y. Seaport D. Rimmer library/za 087484 DRR