Reversible child resistant cap and combination of a container and a reversible child resistant cap

1. A reversible child resistant cap for use with a container, the cap having a child resistant mode when applied to the container in a first child resistant position and having a non-child resistant mode when applied to the container in a second non-child resistant position, the cap comprising:

a closure plane;

a circumferential outer skirt comprising an upper portion extending in an upward direction from the closure plane, a lower portion extending in a downward direction from the closure plane, each of the upper and lower portions including an inner surface;

wherein the inner surface of the upper portion of the circumferential outer skirt comprises a non-child resistant engaging means for engaging the container, and wherein the inner surface of the lower portion of the circumferential outer skirt comprises a child resistant engaging means for engaging the container; and

an inner skirt inside the circumferential outer skirt, the inner skirt having an upper end and a lower end, the upper end being closed and the lower end being open;

wherein the upper portion of the circumferential outer skirt has an upper end, and the closed upper end of the inner skirt is positioned at substantially the same distance from the closure plane as the upper end of the circumferential outer skirt.

2. The cap in accordance with claim 1 , further comprising:

an annular gap between the closed upper end of the inner skirt and the inner surface of the upper portion of the circumferential outer skirt.

3. The cap in accordance with claim 1 , wherein the closed upper end of the inner skirt is circular.