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HQ 950105


November 12, 1991

CLA-2 CO:R:C:T 950105 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2010

Ms. Esta Cohen
Bonaventure Textiles U.S.A. Inc.
1411 Broadway
New York, New York 10018

RE: Classification of a women's knit garment for the lower torso and legs; knit stirrup pants; 6115, HTSUSA, v. 6104, HTSUSA

Dear Ms. Cohen:

This ruling is in response to your request of July 11, 1991, regarding the classification of a pair of women's knit stirrup pants. Your request was forwarded to this office for a response. Your sample will be returned as requested, under separate cover.

FACTS:

The submitted sample, style 848853, is a women's knit garment designed to cover the lower torso and legs. The garment is made of fine knit fabric consisting of 95 percent cotton/5 percent spandex fibers. It features a 1 1/4-inch elasticized self-fabric waistband, seams along the inner and outer legs, and front and back center torso seams. At the bottom of each leg, fabric extends on the sides and is attached to a 1 1/2-inch elastic band to form a stirrup.

The garment will be manufactured in Ireland. In your letter, you identified it as a stirrup pant.

ISSUE:

Is the subject garment, style 848853, classifiable as women's trousers of heading 6104?

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]."

The fabric used in making the subject garment is a 95 percent cotton/5 percent spandex blend, fine knit fabric. This type of fabric is commonly used in garments commercially known as leggings and which have been the source of concern and confusion regarding their proper classification. Another common feature is the elasticized waistband.

In your letter, you clearly identified the garment as a stirrup pant. Customs agrees this garment is clearly a pair of pants and will be worn as pants. Likewise, Customs has ruled that the majority of garments commercially known as leggings are also classified as pants.

HOLDING:

The garment at issue, style 848853, is classifiable as women's cotton knit trousers in subheading 6104.62.2010, 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 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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