084803 08 Ruling Active

Classification of girls' tight shorts

Issued September 26, 1989 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2060

Headings: 6104

GRI rules applied: GRI 1

Product description

The sample at issue, style number J5005/80363, is a pair of girls' 100 percent nylon knit tight shorts to be imported from Taiwan. The shorts have an elastic waistband and a diamond- shaped gusset insert at the crotch. They will be imported in girls' sizes 2 to 4T, 4 to 6x, and 7 to 14.

CBP rationale

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. 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 shorts.

Full text

HQ 084803 September 26, 1989 CLA-2 C0:R:C:G 084803 CC CATEGORY: Classification TARIFF NO.: 6104.63.2060 Mr. Jerry Armani Mamiye Sales, Inc. 112 West 34th Street, Suite 700 New York, N.Y. 10120 RE: Classification of girls' tight shorts 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' shorts. A sample was submitted for examination. FACTS: The sample at issue, style number J5005/80363, is a pair of girls' 100 percent nylon knit tight shorts to be imported from Taiwan. The shorts have an elastic waistband and a diamond- shaped gusset insert at the crotch. They 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. 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 shorts. HOLDING: The tight shorts are classified under subheading 6104.63.2060, HTSUSA, as knitted or crocheted shorts, of synthetic fibers, other, other, shorts, girls', other, textile category 648, and dutiable at a rate of 30 percent ad valorem. Your sample will be returned, under separate cover, as requested. 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. 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 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 available for inspection at your local Customs office. Sincerely, John Durant, Director Commercial Rulings Division

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