CLA-2 CO:R:C:T 950991 JS
Sal Castro
Columbia Shipping Inc.
138-01 Springfield Blvd.
Jamaica, New York 11413
RE: Women's leggings; tights; pants; classifiable heading
6104, HTSUSA
Dear Mr. Castro:
This is in reference to your letter of December 4, 1991,
on behalf of High Point Knitting Inc., requesting classification
of women's leggings under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
A sample of the merchandise at issue, style no. LS-43, was
provided for our inspection. It is a lower body garment for
women, made of a knit fabric containing 58 percent cotton, 31
percent polyester, and 11 percent spandex. The pants/leggings
are footless and extend to the ankle. The garment features a 1/2
inch elastic waistband, and two centered back seems which run
from the waist to the cuffed ankles. There is also a gusset sewn
into the crotch.
Although not mentioned in your letter, a submission signed
by importer and included with your letter indicates that this
garment, which is to be produced in Taiwan, will also be made
with 100 percent nylon fabric.
ISSUE:
Whether the submitted sample is classifiable as tights of
heading 6115, HTSUSA, or as trousers of heading 6104, HTSUSA.
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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.
Garments similar to the merchandise at issue, which have
been commercially referred to under the term "leggings," have
been the subject of numerous Customs rulings, including HRL
088454 dated October 11, 1991, and more recently, HRL 089852
dated February 19, 1992. These rulings distinguished at length
the wide range of form-fitting garments for the lower torso and
legs.
Customs examined the meaning of the term "tights" for tariff
purposes in HRL 088454. That examination resulted in a
determination that tights are garments which are partially
underwear and partially outerwear, intended to be exposed, in
part, and covered, in part. See, Children's Hose Inc., v. United
States, 55 Cust. Ct. 6, C.D. 2547 (1965). Customs also concluded
that, based on the various definitions reviewed and the language
of heading 6115, HTSUSA, that tights are a form of hosiery.
If tights are a form of hosiery, it becomes necessary to
determine whether the goods at issue are commonly and
commercially recognized as hosiery. Customs has consulted
lexicographic sources and sought information from the hosiery
industry regarding the industry's definition of hosiery. Various
sources define hosiery, in pertinent part, in the following
manner:
1.a. Stockings and socks: HOSE. b. Chiefly Brit. Stockings,
socks, and underclothing. 2. The business of a hosier.
Webster's II New Riverside University Dictionary (1984)
1. A collective term for knitted or woven hose, especially
women's stockings. * * * 2. A term used in Great Britain
to indicate any knitted article. Fairchild's Dictionary of
Textiles (1970).
Knit or woven coverings for the feet and legs designed to be
worn inside shoes, particularly women's stockings and
tights; also socks for men, women, and children. The New
Encyclopaedia Britannica Vol. 5, at 147 (1975) (found at
beginning of discussion of hosiery)
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Various other sources define hose as:
A leg covering, in modern use covering also the foot, but
formerly sometimes reaching only to the ankle; a stocking or
stockings; Close-fitting covering for the legs and waist of
the general nature of tights, as formerly worn, often
fastened to the doublet by ribbons or strings called points;
later, breeches reaching only to the knee. Webster's New
International Dictionary, Unabridged (2nd Ed., 1939)
A cloth leg covering that reaches down to the ankle and
sometimes covers the foot; stocking, sock (a pair of -) -
usu. used in pl.; A close-fitting garment similar to
tights that covers the body from the waist to and sometimes
including the feet and is usu. attached to a doublet by
points. Webster's Third New International Dictionary,
Unabridged (1986)
Stockings, or covering for lower leg and foot, usually knit
or woven. Formerly not made to cover the foot.; Tights, or
hose reaching to the waist, formerly fastened to doublet
with points. Mary Brooks Picken, The Fashion Dictionary at
195 (1973)
However, the definitions above do not resolve or clarify
the issue for Customs purposes as the meaning of tights is also
at issue. Additionally, the definition above of hosiery as "a
close-fitting garment that covers the body from the waist to and
sometimes including the feet" could arguably describe certain
types of trousers. (See trousers definitions below).
Therefore, in an effort to determine the common
characteristic(s) of articles regarded as hosiery, Customs turned
to the hosiery industry for clarification regarding the
commercial understanding of the term "hosiery." It is a well-
established tenet of customs law that tariff terms are construed
in accordance with their common and commercial meanings and that
the common meaning of a tariff term is a question of law. Toyota
Motor Sales, U.S.A., Inc. v. United States, 7 CIT 178, 182, 585
F. Supp. 649 (1984), aff'd, 753 F.2d 1061 (Fed. Cir. 1985).
However, whenever the common meaning is somewhat indefinite, "it
is proper to consider the interpretation commonly placed upon it
in the particular industry involved." United States V. Colonial
Commerce Co., Ltd., et al., 44 CCPA 18, C.A.D. 629 (1956).
The information Customs has received from sources in the
hosiery industry, such as the National Association of Hosiery
Manufacturers (NAHM), indicates that the industry views
manufactured hosiery as articles produced on hosiery machines.
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These machines are circular knitting machines with various
diameter heads. They produce seamless, tubular fabric which is
finished to make stockings, pantyhose, tights, socks, etc.
Garments such as those at issue herein, i.e., garments which are
clearly produced from a cut-and-sew process, are not viewed by
the NAHM as articles of the hosiery industry, but as articles of
the apparel industry.
Customs has also looked to the hosiery industry with respect
to marketing of these goods. These garments are generally found
near the hosiery section in department stores or sometimes as
part of a subsection within the hosiery section, but always as a
distinct section unto itself, as bodywear or activewear.
Based on the information above, Customs does not view the
goods at issue herein as hosiery. Since heading 6115, HTSUSA
is limited by its terms to articles of hosiery, these garments
cannot be classified as tights of that heading.
We next consider whether these goods may be classified as
trousers of heading 6104, HTSUSA, or as other garments of heading
6114, HTSUSA. Various sources define trousers as follows:
An outer garment of men or boys, extending from the waist to
the knee or, oftener and almost always with men, to the
ankle, and covering each leg separately. Orig. they were of
the nature of long hose or tight drawers and were worn esp.
by sailors and soldiers. Webster's New International
Dictionary, Unabridged (2nd Ed., 1939)
A usually loose-fitting outer garment for the lower part of
the body, having individual leg portions that reach
typically to the ankle but sometimes to any of various other
points from the upper leg down, worn esp. by men and boys.
The Random House Dictionary of the English Language (1983)
An outer garment extending from the waist to the ankle or
sometimes only to or just below the knee, covering each leg
separately, made close-fitting or loose-fitting in
accordance with the fashion of different periods, and worn
typically by men and boys. Webster's Third New
International Dictionary, Unabridged (1986) [Emphasis added]
Outer garment extending from the waist to below the knee,
covering each leg separately. Worn mostly by men and boys.
Formerly, very tight, similar to long hose. Mary Brooks
Picken, The Fashion Dictionary at 390 (1973)
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The above definitions indicate that they are garments which
cover the lower torso from the waist to the ankle or, sometimes,
simply to the knee, and cover each leg separately. At least two
definitions above illustrate that trousers may be close-fitting
depending on the fashion. The Explanatory Notes define trousers
as:
garments which envelop each leg separately, covering the
knees and usually reaching down to or below the ankles;
these garments usually stop at the waist; the presence of
braces does not cause these garments to lose the essential
character of trousers.
It is clear from the foregoing that the goods at issue fall
within the general definition of trousers. The fabric is a
relatively heavy weight opaque material, which has the
appearance of snug-fitting trousers. Although the garment has a
gusset and back leg seams, this is not prima facie evidence of
tights as indicated above; this garment is made from the cut and
sew method which is characteristic of the apparel industry and as
such, is properly classifiable under heading 6104, HTSUSA.
General Rule of Interpretation 3(a) states that the heading
which provides the most specific description is favored over
headings providing a more general description. Based on GRI 3(a)
and not being satisfied that the subject garments are "more than"
or "other than" pants, the garments at issue are properly
classified in heading 6104, HTSUSA.
HOLDING:
The subject merchandise is classified under subheading
6104.62.2010, HTSUSA, which provides for women's or girls'
suits, ensembles, suit-type jackets, blazers, dresses, skirts,
divided skirts, trousers, bib and brace overalls, breeches and
shorts (other than swimwear), knitted or crocheted: trousers, bib
and brace overalls, breeches and shorts: of cotton: other,
trousers and breeches: women's, textile category 348, dutiable at
the rate of 16.7 percent ad valorem.
If the garment at issue is made of 100 percent nylon,
classification is appropriate under subheading 6104.63.2010,
HTSUSA, textile category 648, dutiable at the rate of 30 percent
ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 renegotiations and
changes, to obtain the most current information available, we
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suggest you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service which is updated weekly and
is available for inspection at your 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, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division