CLA-2 CO:R:C:T 950474 CMR
Ms. Nancy Devenish
The Stop & Shop Companies
Bradlees
1 Bradlees Circle
Braintree, MA 02184
RE: Classification of a women's knit garment for the lower torso
and legs; leggings; tights; pants; 6115, HTSUSA, v. 6104,
HTSUSA
Dear Ms. Devenish:
This ruling is in response to your request of September 3,
1991, for the classification of a women's garment known as a
legging. The garment will be made in Singapore and the
anticipated port of entry is Boston.
FACTS:
The garment at issue, style MB101, missy basic cotton lycra
legging, is made of fine knit fabric consisting of 92 percent
cotton/8 percent lycra fibers. The garment is designed to cover
the body from the torso to the ankles and has the silhouette of
trousers. The garment features an elasticized waistband with a
self-fabric cover, outer seams which extend from the waist to the
ankles along each side, inner seams along each leg, front and
back center torso seams, a large unlined gusset in the crotch,
and hemmed leg bottoms.
In your letter, you indicate the garment will be sized
small, medium, and large. Further, you state that the principal
use of the garment is everyday wear.
ISSUE:
Is the garment at issue, style MB101, identified as a
legging, 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, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
In HRL 088454 of October 11, 1991, the classification of
garments known as leggings and the distinction between trousers
and tights were discussed in great length. Various definitions
of tights and trousers were examined. From the various
definitions and applying the doctrine of "noscitur a sociis",
Customs concluded that tights are a form of hosiery. Customs
also studied the opinion of the Customs Court in Children's Hose
Inc. v. United States, 55 Cust. Ct. 6, C.D. 2547 (1965), in which
the court examined the meaning of the term tights. From the
language of the court, Customs concluded that tights are garments
which are partially underwear and partially outwear; they are
intended to be partially concealed and partially exposed. Tights
are garments which if worn in public must be worn with the lower
torso portion of the garment, i.e., the underwear portion,
covered.
The garment at issue is not particularly form-fitting even
though it has 8 percent lycra in the fabric and is of knit
construction. The garment has the silhouette of trousers and
Customs believes it to be trousers, not hosiery.
The garment does not meet the description of tights set out
by the court in Children's Hose. The garment is not designed so
as to be partially underwear, or required to be partially
concealed.
Additionally, you indicate the garment is principally used
for everyday wear. We believe this statement further supports a
classification as trousers.
HOLDING:
This garment at issue, style MB101, is classifiable as
women's cotton knit trousers in subheading 6104.62.2010, HTSUSA,
textile category 348, dutiable at 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
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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