CLA-2 CO:R:C:T 089138 CMR
Mr. Bo F. Ho
Midas Worldwide Enterprise Inc.
92-15, 55th Avenue
Elmhurst, New York 11373
RE: Classification of a 100 percent cotton knit garment for the
lower torso and legs; leggings
Dear Mr. Ho:
This ruling is in response to your letter of April 16, 1991,
requesting the classification of a knit garment you identified as
a women's legging. A sample garment was received with your
request.
FACTS:
The submitted sample is a 100 percent cotton knit garment
designed to cover the lower torso and legs. The garment features
a one-inch elasticized self-fabric waistband, center seams in the
front and back lower torso portion of the garments, seams along
the inside of the legs and hemmed bottoms. There is no gusset
and no seams along the outer legs. The garment does not appear
to be particularly form-fitting.
The garment will be imported from China through the port of
New York.
ISSUE:
Is the submitted garment classifiable as tights of heading
6115, HTSUSA, or as pants of heading 6104, HTSUSA?
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
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headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
In your letter of April 16, 1991, you refer to the submitted
sample as a women's legging. Customs has ruled on the
classification of certain garments also known as leggings in
recent rulings. See, HRL 088454 of October 11, 1991, HRL 089945
of November 12, 1991, and HRL 950004 of November 12, 1991.
However, the submitted garment is unlike the garments ruled upon
in the cited rulings.
The garment at issue does not appear to be form-fitting nor
does it appear to have much stretch. Due to the lack of these
features, there appears little reason to consider possible
classification as tights. Although, these two features alone do
not automatically confer classification as tights, they are
necessary features for such classification.
The Explanatory Notes to the Harmonized System 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.
The submitted garment clearly falls within the above
definition and therefore is classifiable as women's trousers of
heading 6104, HTSUSA.
HOLDING:
The submitted garment is classifiable as women's cotton knit
trousers in subheading 6104.62.2010, HTSUSA, textile category
348, dutiable 16.7 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
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.
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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