United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0950721 - HQ 0950873 > HQ 0950755

Previous Ruling Next Ruling


HQ 950755


March 13, 1992

CLA-2 CO:R:C:T 950755 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2010

Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, New York 10004

RE: Classification of certain garments known as leggings; tights v. pants, 6115, HTSUSA v. 6104, HTSUSA

Dear Ms. Cumins:

This ruling is in response to your request of November 18, 1991, for a classification decision on various garments imported by your client, Jacques Moret.

FACTS:

The garments at issue are form-fitting garments designed to cover the lower torso and legs. They are made of knit fabric consisting of 55 percent cotton, 35 percent polyester and 10 percent spandex. The garments have elasticized self-fabric covered waistbands and triangular-shaped, lined half-gussets in the crotch. The garments are of varying lengths ranging from above the knee to the ankle. Some feature stirrups at the feet. Numerous samples were submitted for our review. The goods will be imported from Taiwan.

In your submission, you state your client is an importer of bodywear and that these garments are intended for use during exercise, dance or similar athletic activities.

ISSUE:

Are the garments at issue, popularly known as leggings, classifiable as tights of heading 6115, HTSUSA or as pants of heading 6104, HTSUSA?

LAW AND ANALYSIS:

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, Customs rejected athletic or exercise use as a criteria for identifying a garment as tights because, as pointed out in that ruling, tights are worn for reasons other than exercise, such as fashion. In HRL 089852 of February 19, 1992, Customs ruled on garments similar to the garments at issue herein. The garments which were the subject of that ruling were designed and marketed for use during exercise activities. In that ruling, Customs further examined the meaning of tights classifiable in heading 6115, HTSUSA. 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 garment must be a hosiery article. In HRL 089852, it was determined that the articles therein were not hosiery. Applying the same test to the articles in question, Customs does not view the garments submitted by you on behalf of Jacques Moret as hosiery. Therefore, they are not classifiable as tights of heading 6115, HTSUSA.

Customs accepts your arguments that these garments are designed, marketed and sold as exercise garments. However, we reject that that use makes these garments something other than knit pants.

Customs believes that the marketing material which has been reviewed supports our view that these garments, regardless of use, are pants and considered such in the marketplace. Customs has reviewed material submitted by you on your client's behalf and advertisements placed in magazines, newspapers and catalogs, which have been sent in from Customs various field offices.

Customs has found several advertisements for garments by Gilda Marx, Marika, Danskin and Jacques Moret in which the goods are identified as bike shorts, capri pants, ankle-length pants, knee pants and pedal pushers. These goods have been identified as such in advertisements for such retailers as J.C. Penney, Oshman's, Spiegel, and Sears. Advertisements for local retailers have appeared in newspapers such as the L.A. Times and the Washington Post identifying these goods in the same manner. Customs has collected and continues collecting advertisements on goods of the same class or kind as your client's in which the garments are identified as some type of shorts or pants.

HOLDING:

The various sample garments submitted to Customs by you on behalf of Jacques Moret are classifiable as cotton knit pants of heading 6104.62.2010, HTSUSA. The garments fall within textile -3-
category 348 and are dutiable at 16.7 percent ad valorem. The style numbers of the garments submitted include 3062E, 14311, 3150, and 6976.

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

Previous Ruling Next Ruling

See also: