CLA-2 CO:R:C:T 950993 CMR
Richard Wortman, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York 10017
RE: Classification of a knit garment for the lower torso and
legs, style PA 2000; leggings; tights v. pants; 6115, HTSUSA
v. 6104, HTSUSA
Dear Mr. Wortman:
This ruling is in response to your submission of November
21, 1991, on behalf of Jeri-Jo Knitwear, seeking the
classification of a knit garment designed to cover the lower
torso and legs, i.e., style PA 2000. A sample garment was
received by this office. The garment will be imported from
Taiwan.
FACTS:
Style PA 2000 is a women's knit trouser-type garment
designed to cover the lower torso and legs to the ankles. The
knit fabric consists of 95 percent cotton/5 percent spandex
fibers and weighs 215 grams per meter squared. The garment
features a self-fabric covered elasticized waistband, a
triangular-shaped lined gusset in the crotch, hemmed leg bottoms,
center seams on the torso portion of the garment and flat back
seams extending from the waist to the bottom of the legs.
For reference purposes, you have submitted two socks as
examples of ordinary hosiery. You report that the black sock, a
men's 65 percent cotton/35 percent nylon knit, weighs 195 grams;
the olive green sock, a men's 90 percent cotton/10 percent nylon
knit, weighs 240 grams.
-2-
ISSUE:
Is style PA 2000 classifiable as tights of heading 6115,
HTSUSA, or as pants of heading 6104, HTSUSA?
LAW AND ANALYSIS:
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.
In HRL 089852 of February 19, 1992, Customs ruled on
garments which were designed and marketed for use during exercise
activities. In that ruling, Customs further examined the meaning
of tights classifiable in heading 6115, HTSUSA, and expressed
therein the opinion that 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 under consideration were not hosiery.
The submitted sample, style PA 2000, is very similar to
garments previously ruled upon by Customs to be pants of heading
6104, HTSUSA. You claim the fabric is hosiery-type and appear to
base this claim on the weight of the fabric in comparison to the
weights of the sock samples included with your submission.
Customs investigated the possibility of utilizing various
factors, including weight, to define hosiery and tights and found
that weight was not a feasible measure by which to distinguish
these goods. HRL 089852 contains a discussion of hosiery and
whether leggings such as the submitted article are considered
hosiery. In that ruling, it is stated that "[g]arments * * *,
i.e., garments which are clearly produced from a cut-and-sew
process, are not viewed by the NAHM [National Association of
Hosiery Manufacturers] as articles of the hosiery industry, but
as articles of the apparel industry."
-3-
Style PA 2000 is clearly an article produced by a cut-and-
sew process. It is much like the articles already ruled to be
pants and differs only in the placement of the leg seams down the
back of the legs as opposed to along the inside of the legs.
Customs recognizes that this garment has been engineered to fit
the criteria stated in the clarification of the definition of
tights found in the Guidelines for the Reporting of Imported
Products in Various Textile and Apparel Categories, CIE 13/88.
Notice of the clarification and its text appeared in the Federal
Register on September 16, 1991.
Customs recognizes the Category Guidelines as helpful in
providing guidance regarding characteristics of garments when the
legal notes, the explanatory notes and other sources prove
lacking. We view the Guidelines seriously because we recognize
that importers tend to rely heavily on the category descriptions
contained therein. However, Customs does not classify garments
by the Guidelines, we classify according to the tariff and the
principles of classification. This garment is not commercially
recognized as hosiery; it is not an article of the hosiery
industry. Therefore, style PA 2000 is not classifiable in
heading 6115, HTSUSA.
HOLDING:
Style PA 2000 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