Reconsideration of New York Ruling Letter (NYRL) 834946
Issued May 10, 1989 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6115.19.0010
Headings: 6115
GRI rules applied: GRI 1
Product description
NYRL 834946 classified a pair of exercise tights, Style 2441, under subheading 6115.19.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), textile category 359, a provision for cotton tights and panty hose, whether men's or women's. You do not agree with this classi- fication, although you do not state which provision you believe is applicable. You state that the goods are sold in "bodywear" departments, and that they are either bodysuits/ bodyshirts or "other" garments.
CBP rationale
Classification under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first according the terms of the headings of the tariff and any relative section and chapter notes and then, if necessary, in accordance with the remaining GRI's. Heading 6115, HTSUSA, provides for a number of articles, knitted or crocheted, including tights. The Explanatory Notes, the official interpretation of the HTSUSA at the inter- national level, state that this heading covers, among other -2- things, tights, designed to cover the feet and legs and the lower part of the body up to the waist, including tights with- out feet. The fact that this heading covers other articles, specifically named, such as panty hose, does not mean that tights are not included. The heading specifically names tights. The sample is form-fitting and designed to cling tightly to the wearer's body from the waist down the leg. It is clearly a pair of tights. It is not a bodysuit/bodyshirt; the latter garments cover the torso above the waist and may have no sleeves or varying types of sleeve treatment. There is no provision in the tariff for "bodywear." If there is a heading that specifically describes an article, it must be classified under that heading.
Full text
HQ 083942 May 10, 1989 CLA-2 CO:R:C:G 083942 SM 834946 CATEGORY: Classification TARIFF NO: 6115.19.0010 Mr. John L. Wineapple Scotch Maid, Inc. Suite 2620 350 Fifth Avenue New York, NY 10118 RE: Reconsideration of New York Ruling Letter (NYRL) 834946 Dear Mr. Wineapple: Your letter of February 10, addressed to our New York office, requesting reconsideration of NYRL 834946 of January 12, 1989, has been referred to this office for reply. FACTS: NYRL 834946 classified a pair of exercise tights, Style 2441, under subheading 6115.19.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), textile category 359, a provision for cotton tights and panty hose, whether men's or women's. You do not agree with this classi- fication, although you do not state which provision you believe is applicable. You state that the goods are sold in "bodywear" departments, and that they are either bodysuits/ bodyshirts or "other" garments. ISSUE: Was the sample correctly classified as tights? If not, how should it be classified? LAW AND ANALYSIS: Classification under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first according the terms of the headings of the tariff and any relative section and chapter notes and then, if necessary, in accordance with the remaining GRI's. Heading 6115, HTSUSA, provides for a number of articles, knitted or crocheted, including tights. The Explanatory Notes, the official interpretation of the HTSUSA at the inter- national level, state that this heading covers, among other -2- things, tights, designed to cover the feet and legs and the lower part of the body up to the waist, including tights with- out feet. The fact that this heading covers other articles, specifically named, such as panty hose, does not mean that tights are not included. The heading specifically names tights. The sample is form-fitting and designed to cling tightly to the wearer's body from the waist down the leg. It is clearly a pair of tights. It is not a bodysuit/bodyshirt; the latter garments cover the torso above the waist and may have no sleeves or varying types of sleeve treatment. There is no provision in the tariff for "bodywear." If there is a heading that specifically describes an article, it must be classified under that heading. HOLDING: Style 2441 was correctly classified. NYRL 834946 is affirmed. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director of Customs NY Seaport Area cc: Legal Reference Section cc: CITA cc: NIS Mike Crowley cc: Phil Robins
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