Classification of girls' tight pants

HQ 084802 September 13, 1989 CLA-2 C0:R:C:G 084802 CC CATEGORY: Classification TARIFF NO.: 6104.62.2025 Mr. Jerry Armani Mamiye Sales, Inc. 112 West 34th Street, Suite 700 New York, N.Y. 10120 RE: Classification of girls' tight pants Dear Mr. Armani: This ruling letter is in response to your inquiry of May 30, 1989, on behalf of Mamiye Sales, Inc., requesting tariff classification of girls' pants. A sample was submitted for examination. FACTS: The sample at issue, style number 80366, is a pair of girls' knit tight pants, composed of 57 percent cotton, 38 percent polyester, and 5 percent spandex fabric. The pants have an elastic waistband, a diamond-shaped gusset insert at the crotch, and hemmed ankle cuffs. It will be imported in girls' sizes 2 to 4T, 4 to 6x, and 7 to 14. ISSUE: Is the sample garment classifiable in heading 6104, HTSUSA, or in heading 6115, HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6115 provides for tights, panty hose, stockings, socks, and other hosiery. The merchandise at issue is not an article of stockings, hosiery, etc. Also, it cannot be considered to be tights. According to the Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, tights are form-fitting garments which are intended for use during exercise, dance, or similar athletic activity. Also, tights are unsuitable for wear except for athletic activity, unless worn with a garment which conceals the lower torso. Since the merchandise at issue does not appear to be athletic wear and can be worn without a garment that conceals the lower torso, it is not classifiable as tights in Heading 6115. Instead, the merchandise is classified in Heading 6104, HTSUSA, as girls' knit trousers. Subheading note 2(A), Section XI, HTSUSA, requires that products of Chapters 56 to 63 which contain two or more textile materials be regarded as consisting wholly of that textile material which would be selected under Note 2 to Section XI. Note 2 provides that goods consisting of a mixture of two or more textile materials are to be classified as consisting wholly of the one textile material which predominates by weight. According to your submissions the merchandise is composed of 57 percent cotton fabric. Therefore, cotton predominates by weight and the merchandise is classifiable under the subheading for cotton fabric. HOLDING: The tight pants are classified under subheading 6104.62.2025, HTSUSA, as girls' trousers, of cotton, other, other, and are dutiable at a rate of 16.7 percent ad valorem. The textile category is 348. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. We are returning the sample in accordance with your request. Sincerely, John Durant, Director Commercial Rulings Division