CLA-2 CO:R:C:T 950101 SK
Ms. Susan Fasano
Hecny Brokerage Services, Inc.
642 N. Cassady Avenue
Columbus, Ohio 43219
RE: Classification of "Leggings"; tights; trousers; 6104, HTSUSA
Dear Ms. Fasano:
This is in response to your letter of July 15, 1991, on
behalf of your client, Daniel Caron, Ltd., requesting
classification of "leggings" to be imported from Taiwan. Samples
were submitted to Customs for examination and will be returned to
you under separate cover.
FACTS:
The submitted samples consist of four pairs of trousers
constructed from knit polyester, cotton and spandex. Styles
2071QPM and 2081QPM are ladies' 3 x 2 rib knit trousers with
rolled waistbands, gusset crotches and consist of 58% polyester,
32% cotton and 10% spandex. Styles 2042QPM and 2052QPM are
ladies' knit trousers with wide elastic waistbands, stirrup leg
bottoms, gusset crotches and consist of 62% polyester, 33%
cotton and 5% spandex.
ISSUE:
What is the proper classification of the submitted samples,
commercially referred to as "leggings", under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA)?
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LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified solely on the basis of
GRI 1, and if the headings do not otherwise require, the
remaining GRI's may be applied in the order of their appearance.
Customs recognizes the fact that garments commercially
referred to as "leggings" are a relatively new development in the
fashion industry. See Headquarters Ruling Letter (HRL) 088454,
dated October 11, 1991. It is apparent upon examination of the
garments that two headings potentially provide for classification
of these articles: heading 6115, HTSUSA, which provides for,
inter alia, tights and heading 6104, HTSUSA, which provides for,
in part, trousers, breeches and shorts.
While the garments at issue possess some of the
characteristics often associated with tights, such as being
relatively form-fitting, made from finely knit fabrics and
having elasticized waists and gusseted crotches, the articles at
issue nevertheless fail to qualify as tights. As set forth in
HRL 088454, Customs acknowledges that tights belong to a class
of garments which are worn with another garment, such as an
oversized shirt or sweater, which covers the lower torso. In
Children's Hose Inc., v. United States, 55 Cust. Ct. 6, C.D. 2547
(1965), the court established that:
[T]he Court may take judicial notice of the fact that
leotards or tights whether worn by children or women
are designed to be at least partially utilized under
an outergarment and partially exposed ... .
Accordingly, there has been judicial recognition of the fact
that tights are meant to be worn with other garments designed to
cover the lower torso. The subject merchandise, however, is
designed in such a manner, with rolled waistbands and opaque
fabrics, so as to render the wearing of another garment designed
to cover the lower torso optional. Customs noted in HRL 088454
that an individual may wear an article such as the subject
merchandise with or without a garment which covers the lower
torso according to the discretion of the wearer. The wearing of
a garment to cover the lower torso is not a necessity with the
articles at issue and therefore the submitted samples are not
classifiable as tights.
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Heading 6104, HTSUSA, provides for, inter alia, trousers,
breeches and shorts. The Explanatory Notes to heading 6404
define trousers as follows:
... garments which envelop each leg separately, covering
the knees and usually reaching down to or below the
ankles; these garments usually stop at the waist ... .
It is apparent that the articles at issue easily meet this
definition. Moreover, it is Customs' view that the submitted
samples are being primarily worn as trousers by women and girls,
and not as tights. The fact that styles 2042QPM and 2052QPM have
stirrup feet is inconclusive with regard to classification
inasmuch as both trousers and tights may possess such features.
Both the weight and opaqueness of the fabrics used and the
overall appearance of the articles indicate that these garments
are intended to be worn as trousers.
Customs emphasizes that it is necessary to exercise caution
when interpreting rulings dealing with garments such as these.
As was stated in HRL 088454, "the term 'leggings' is being used
liberally by the fashion industry to identify a range of garments
which have in common the characteristic of being form-fitting ...
there are garments currently identified as leggings which may be
classifiable as tights depending on the nature of the garments
and whether they fall within the meaning of tights as expressed
by the court in Children's Hose."
HOLDING:
The submitted samples are classifiable under subheading
6104.63.2010, HTSUSA, which provides for, inter alia, women's
trousers of synthetic fibers. The subject merchandise is
dutiable at a rate of 30% ad valorem and the textile category is
648.
The designated textile and apparel category may be
subdivided into parts. If so, 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 that your client 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 at your local Customs office.
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Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification), and the
restraint (quota/visa) categories, your client should contact its
local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division