HQ 0089948 - Classification of 100 percent cotton knit garment for the lower torso and legs; tights v. pants; 6115, HTSUSA, v. 6104, HTSUSA - United States International Trade Commision Rulings

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HQ 089948

December 3, 1991

CLA-2 CO:R:C:T 089948 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6115.19.0010

Ms. Susan Sprung
D. Hauser, Inc.
182-23 150th Avenue
Springfield Gardens, New York 11413

RE: Classification of 100 percent cotton knit garment for the lower torso and legs; tights v. pants; 6115, HTSUSA, v. 6104, HTSUSA

Dear Ms. Sprung:

This ruling is in response to your request of June 6, 1991, on behalf of Joyce Leslie, for the classification of a cotton knit garment for women. A sample garment was received with your letter and will be returned, under separate cover, at a later date.

FACTS:

The submitted sample, style 1917 [the sample itself is marked style 24258/W], is made of 100 percent cotton fine knit fabric. The garment has an elasticized self-fabric waistband, center seams on the front and back torso portions of the garment, seams down the back of each leg, and a large [seven inches from front to back points] gusset with double layers of fabric in the crotch. The garment is footed and thus covers the body from the waist to the toes. When worn, the garment is extremely form- fitting and it is apparent that the fabric is somewhat sheer. Additionally when the garment is worn, the gusset is partially visible when viewing the garment from the front or rear.

The garment will be marketed in specialty and department stores and will be sold as separates in ladies sizes small, medium and large.

In your letter you refer to the garment as ladies' tights, however, in response to a request for additional information, you indicate that the garment will be "sold at retail as leggings

(pants)., neither hosiery, nor undergarments." You also indicated the garment will be displayed at Joyce Leslie stores in the pant department.

ISSUE:

Is the submitted sample 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 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, Customs ruled that certain garments known as leggings are classifiable as pants and not as tights. In that ruling care was taken to point out that while Customs believes the majority of garments commercially known as leggings are classifiable as pants, not all leggings will necessarily be so classified.

In HRL 088454, the meaning of the term tights for tariff purposes was examined in great length. In that ruling, Customs concluded that tights are garments which are partially underwear and partially outerwear. Tights consist of a portion which is not intended to be exposed, which is partially underwear.

The garment at issue herein, style 1917, has the general appearance normally associated with stockings or tights. Although the garment is made of 100 percent cotton yarns, the fabric is quite stretchable. When worn, the garment is extremely form-fitting, hugging to the body, and the fabric is somewhat sheer. The fact that the gusset is clearly evident when the garment is viewed from the front or rear adds to the likelihood that this garment will be worn as tights, not pants. Therefore, although you indicate the garment will be sold in the pants department by Leslie Joyce as "leggings (pants)", Customs is of the view the garment will be viewed as tights and principally worn as such by the consumer.

HOLDING:

The garment at issue, style 1917, is classifiable as women's cotton tights in subheading 6115.19.0010, HTSUSA, textile category 359. Goods classified in this subheading which are produced in Israel are not subject to duty.

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

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