Classification of women's divided skirt; 6204, HTSUSA
Active· CBP ruling HQ 950191· Issued 1991-12-03
Ruling text
HQ 950191
December 3, 1991
CLA-2 CO:R:C:T 950191 SK
CATEGORY: Classification
TARIFF NO.: 6204.59.3010
Richard M. Wortman
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, N.Y. 10017
RE: Classification of women's divided skirt; 6204, HTSUSA
Dear Mr. Wortman:
This is in response to your request of August 13, 1991, on
behalf of your client, Mast Industries, Inc., requesting a
binding ruling classification for a women's divided skirt. A
sample was submitted for Customs' examination and will be
returned to you under separate cover.
FACTS:
The submitted sample is identified as Style XB1479. It is a
women's divided skirt made of 100% rayon woven fabric. The
garment has a zipper in the back with two elastic waist inserts.
The garment also features four pleats: two on each side in the
front and an inverted pleat in the center front. When viewed
from the front on a live model, the leg separations are not
apparent. The subject merchandise will be imported from Hong
Kong.
ISSUE:
Whether classification of the subject merchandise is proper
under subheading 6204.69.2510, HTSUSA, which provides for
women's trousers or under subheading 6204.59.3010, HTSUSA, which
provides for women's divided skirts?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes.
- 2 -
Heading 6204, HTSUSA, provides for, inter alia, women's
divided skirts and trousers. Accordingly, this is the
appropriate heading of the tariff schedule for the classification
of the subject merchandise.
The next question is whether the article at issue is a
women's divided skirt or trousers. Customs is of the opinion
that this determination is properly made on the basis of how the
article actually appears when worn (i.e., whether the leg
separations are visible when worn by a model). The submitted
sample is a size medium and was modeled by an individual at our
office who wears that size. When the model stood, in a relaxed
position with feet slightly apart, leg separations were not
discernable and it was not apparent that the article at issue was
a pair of trousers. Rather, the garment appears to be a full-cut
ankle-length skirt. Contributing to this image is the fact that
the bottom of the garment's leg separations are approximately 39
inches in circumference which is unusually wide for pants. The
inverted pleat on the center front of the garment which fans out
in an A shape also creates the impression that the article is a
skirt rather than trousers which normally have pleats going
straight down the center of the pant leg.
The article at issue, when worn, appears to be a skirt
rather than trousers and therefore classification is proper under
subheading 6204.59.3010, HTSUSA, which provides for, in part,
women's divided skirts.
HOLDING:
The submitted sample is classifiable under subheading
6204.59.3010, HTSUSA, which provides for women's or girls' suits,
ensembles, suit-type jackets and blazers, dresses, skirts,
divided skirts, trousers, bib and brace overalls, breeches and
shorts (other than swimwear): of other textile materials: other
... women's. The applicable rate of duty is 17% ad valorem and
the textile category is 642.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, your client should contact its local Customs office
prior to importation of this merchandise to determine the current
status of any import restraints or requirements.
- 3 -
The United States has a bilateral agreement with Hong Kong
and most shipments of textiles originating in this country are
subject to both visa and/or export license requirements, as well
as quota restraint levels. However, in the case of textile
shipments from Hong Kong, the quota levels are not administered
by the U.S. Customs Service. Rather, these shipments are
monitored by the U.S. Department of Commerce from import
statistical data. Further advise or information pertaining to
these quota levels may be obtained by contacting this agency
directly. Their address is:
Office of Textiles and Apparel
U.S. Department of Commerce
Washington, D.C. 20230
Sincerely,
John Durant, Director
Commercial Rulings Director
Source: rulings.cbp.gov — ruling 950191, retrieved 2026-10-12T05:25:22Z, republished verbatim. This digest is informational; only CBP issues binding rulings.