Request for Further Review of Protest No.XXXXXXXXXXXX;classification of ladies' shorts; chief weight notlinen under subheading 6204.69, HTSUSA; chief weight cotton,classification under subheading 6204.62, HTSUSA.
Active· CBP ruling HQ 950853· Issued 1992-03-16
Ruling text
HQ 950853
March 16, 1992
CLA-2 CO:R:C:T 950853 jb
CATEGORY: Classification
TARIFF NO.: 6204.62.4055
Ms. Sherry Singer
Soller Shayne & Horn
No. 10 The Mews
421 Hudson Street
New York, NY 10014
RE: Request for Further Review of Protest No.
XXXXXXXXXXXX;classification of ladies' shorts; chief weight not
linen under subheading 6204.69, HTSUSA; chief weight cotton,
classification under subheading 6204.62, HTSUSA.
Dear Ms. Singer:
This is a decision on application for further review of a
protest timely filed on behalf of your client, For Pete's Sake,
Ltd., on December 5, 1989, against your client's decision
regarding the classification of merchandise consisting of ladies'
shorts. All entries were liquidated on September 8, 1989. Our
decision on the matter follows.
FACTS:
The disputed merchandise consists of ladies' shorts, Buyer's
Style 8304. This item was classified and liquidated under
subheading 6204.62, HTSUSA, which provides for women's shorts of
cotton. Your client, For Pete Sake's, Ltd., contests this
classification and asserts that proper classification of this
article is under subheading 6204.69, HTSUSA, which provides for
women's shorts of other textile materials.
ISSUE:
Is the merchandise at issue properly classifiable under
subheading 6204.69, HTSUSA, which provides for women's shorts of
other textile materials or under subheading 6204.62, HTSUSA,
which provides for women's shorts of cotton?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 requires
that classification be determined according to the terms of the
headings and any relative section or chapter notes and, unless
otherwise required, according to the remaining GRI's. Where
goods cannot be classified solely on the basis of GRI 1, and if
the headings and legal notes do not otherwise require, the
remaining GRI's may be applied, taken in order.
Subheading 6204.62.4055 provides for:
Women's or girls' suits, suit-type jackets, blazers,
dresses, skirts, divided skirts, trousers, bib and brace
overalls, breeches and shorts (other than swimwear):
Of cotton:
Other:
Shorts:
Women's
Your client claims that the fiber content of the shorts is
comprised of 55% linen and 45% cotton, the chief weight
therefore, of the shorts, being linen.
A laboratory report conducted by Customs of the merchandise
at issue resulted in the following composition, by weight, of the
shorts:
flax cotton
49.1% 50.9%
Based on this report, the chief weight of the shorts is not linen
but cotton. If follows that the proper classification for the
shorts is founded on the best description, i.e., women's shorts,
chief weight of cotton, under subheading 6204.62, HTSUSA.
HOLDING:
The subject merchandise is properly classifiable under
subheading 6204.62.4055, HTSUSA, which provides for women's
shorts of cotton.
As is outlined in General Note 3(b) to the HTSUSA, Romania
is one of the countries listed under the provision for Rate of
Duty Column 2. As such, the applicable rate of duty is 90% ad
valorem and the textile category is 348.
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 your client 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 the 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, your client should contact the
local Customs office prior to importing the merchandise to
determine the current status of any import restraints or
requirements.
If your client should continue to disagree with these
findings, we suggest you send Customs Headquarters additional
samples of the women's shorts, Buyer's Style 8304, for further
testing, referencing all subsequent information by Headquarter
number 950853.
Sincerely
John Durant,
Director
Commercial
Rulings Division
Source: rulings.cbp.gov — ruling 950853, retrieved 2026-10-12T05:26:04Z, republished verbatim. This digest is informational; only CBP issues binding rulings.