  We develop the non commutative Chern-Simons gauge model analysis modeling the
description of the hierarchical states of fractional quantum Hall fluids. For a
generic level $n$ of the hierarchy, we show that the order parameter matrix
$K_{ab}$ is given by $ \theta^{-2}Tr(\tau_a \tau_b)$, where $\{\tau_a, 1\leq a
\leq n \}$ define a specific set of $n\times n$ matrices depending on the
parameter $\theta$ and the levels $l_a$ of the CS effective field theory. Our
analysis predicts the existence of a third order tensor of order parameters
$C_{abc}$ induced by the external magnetic field. It is shown that the
$C_{abc}$'s are not new order parameters and are given by $\theta d_{abc}$,
where $d_{abc}$ are numbers depending on the $l_a$'s. We also give the
generalized quantum Hall soliton extending the one obtained in the case of the
Laughlin state.
