CLA-2 CO:R:C:T 950974 CMR
James O'Hara, Esq.
Stein, Shostak, Shostak & O'Hara
Suite 1240
3580 Wilshire Boulevard
Los Angeles, CAL. 90010-2597
RE: Classification of women's knit garments for the lower torso
and legs; leggings; tights v. pants; 6115, HTSUSA v. 6104,
HTSUSA
Dear Mr. O'Hara:
This ruling is in response to your submission of December
12, 1991, on behalf of Krystal K. International, Inc., requesting
classification of certain knit garments commonly known as
leggings. The garments will be imported from Taiwan. Sample
garments were received with the submission.
FACTS:
Five sample garments were submitted. All of the samples are
knit garments designed to cover the lower torso and legs. The
garments are form-fitting and each features an elasticized self-
fabric covered waistband, a diamond-shaped gusset in the crotch,
hemmed leg bottoms, center seams on the torso portion, and seams
along the back of the legs from the waist along the length of the
legs. The garments vary in length from above the knee to the
ankles. Two samples, NT-015 (100 percent nylon) and LT-017 (77.5
percent nylon/22.5 percent spandex), do not have lined gussets
and have fabric weights of 210 grams per yard and 275 grams per
yard, respectively. The remaining three styles, CT-012, CT-011
and CT-027B, have lined gussets, have a fabric weight of 300
grams per yard, and are made of 54 percent cotton/35 percent
polyester/11 percent spandex knit fabric.
These garments are distinguishable from similar garments
previously classified as pants of heading 6104, HTSUSA, in that -2-
the leg portion of each style has a center back seam along the
back of the leg, whereas, previously the garments had seams along
the inside of the leg.
ISSUE:
Are the submitted garments classifiable as tights of heading
6115, HTSUSA, or as pants of heading 6104, HTSUSA?
LAW AND ANALYSIS:
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.
In HRL 089852 of February 19, 1992, Customs ruled on
garments which were designed and marketed for use during exercise
activities. In that ruling, Customs further examined the meaning
of tights classifiable in heading 6115, HTSUSA, and expressed
therein that the scope of heading 6115, HTSUSA, is limited by its
terms to hosiery articles. In order to be classifiable as tights
of heading 6115, the garments must be hosiery articles. In HRL
089852, it was determined that the articles therein were not
hosiery.
The submitted samples are very similar to garments
previously ruled upon by Customs to be pants of heading 6104,
HTSUSA. These garments differ only in the placement of the leg
seams down the back of the legs as opposed to along the inside of
the legs. Customs recognizes that these garments have been
engineered to fit the criteria stated in the clarification of the
definition of tights found in the Guidelines for the Reporting of
Imported Products in Various Textile and Apparel Categories, CIE
13/88. Notice of the clarification and its text appeared in the
Federal Register on September 16, 1991, at 46766-7.
Customs recognizes the Category Guidelines as helpful in
providing guidance regarding characteristics of garments when the
legal notes, the explanatory notes and other sources prove -3-
lacking. We view the Guidelines seriously because we recognize
that importers tend to rely heavily on the category descriptions
contained therein. However, Customs does not classify garments
by the Guidelines, we classify according to the tariff and the
principles of classification. These garments are not
commercially recognized as hosiery; they are not articles of the
hosiery industry. Since they are not hosiery, they cannot be
classified in heading 6115, HTSUSA.
HOLDING:
The submitted garments are classifiable as women's knit
pants of heading 6104, HTSUSA. Styles CT-011 and CT-027B are
classified as women's cotton knit trousers in subheading
6104.62.2010, HTSUSA, textile category 348, dutiable at 16.7
percent ad valorem. Style CT-012 is classified as women's cotton
knit shorts in subheading 6104.62.2030, HTSUSA, textile category
348, dutiable at 16.7 percent ad valorem. Styles NT-015 and LT-
017 are classified as women's knit trousers of synthetic fibers
in subheading 6104.63.2010, HTSUSA, textile category 648,
dutiable at 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
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