Classification of divided skirt v. shorts; 6204, HTSUSA
Active· CBP ruling HQ 088547· Issued 1991-05-20
Ruling text
HQ 088547
May 20, 1991
CLA-2 CO:R:C:T 088547 CMR
CATEGORY: Classification
TARIFF NO.: 6204.52.2070
Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036
RE: Classification of divided skirt v. shorts; 6204, HTSUSA
Dear Mr. Lai:
This ruling is in response to your request of January 17,
1991, regarding the classification of certain ladies' cotton
woven garments entered at the port of Los Angeles [your case
#HK168/90]. A sample was received with your request and will be
returned under separate cover.
FACTS:
The garment at issue is described by you as a pair of
ladies' cotton woven shorts. The garment is made of 100 percent
woven cotton fabric. With the exception of a lightweight, plain
weave, inner-front panel, the fabric of the garment is of denim
construction. The garment features a leg separation which is
formed by the joining of the back denim panel and the inner-front
panel. However, the front of the garment is constructed with an
outer panel of denim fabric which covers the leg separation and
gives the garment the appearance of a straight tight-fitting
mini-skirt. The garment features two front and two rear pockets.
It has a front opening secured by a zipper and metal button. The
waistband features five belt loops and the right back pockets is
embroidered with an L.A. Gear emblem.
ISSUE:
Is the subject garment classifiable as shorts or as a
divided skirt?
-2-
LAW AND ANALYSIS:
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, 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
In your letter of January 17th, you describe the garment as
having a frontal appearance of a tight-fitting mini-skirt.
However, you state that the Hong Kong Trade Department believes
the garment lacks the frontal appearance of a skirt with regard
to silhouette and fullness. We disagree.
When viewed from the front, the garment at issue has the
silhouette, or outline, of a straight, tight-fitting mini-skirt.
In regard to fullness, it has the same fullness one would expect
in a tight-fitting mini-skirt. Additionally, the leg separation
cannot be seen when the garment is viewed from the front.
HOLDING:
The garment at issue is classifiable as a women's divided
skirt of cotton in subheading 6204.52.2070, HTSUSA, textile
category 342, dutiable at 8.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 088547, retrieved 2026-10-12T05:20:51Z, republished verbatim. This digest is informational; only CBP issues binding rulings.