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HQ 950474


January 8, 1992

CLA-2 CO:R:C:T 950474 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2010

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?

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
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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