Classification of women's knit garment for lower torso and legs known as "leggings"; tights, 6115, HTSUSA, v. trousers, 6104, HTSUSA

HQ 089845 December 16, 1991 CLA-2 CO:R:C:T 089845 CMR CATEGORY: Classification TARIFF NO.: 6104.62.2010, 6104.62.2030 Mr. Eric Jones Eric Jones Customs Brokerage 5777 W. Century Boulevard Suite 380 Los Angeles, California 90045 RE: Classification of women's knit garment for lower torso and legs known as "leggings"; tights, 6115, HTSUSA, v. trousers, 6104, HTSUSA Dear Mr. Jones: This ruling is in response to your letter of May 31, 1991, on behalf of Beebas Creations Inc., requesting the classification of three styles of women's knit garments. New York Customs has responded regarding one of the garments in NYRL 864403. The other two garments, known as leggings, were forwarded to this office for a response. The garments are manufactured in Hong Kong and will be imported through the port of Los Angeles. We received samples of the garments at issue. FACTS: Style 641756 is a woman's knit trouser-like garment designed to cover the body from the waist to the ankles. It is made of 92 percent cotton/8 percent lycra fine knit fabric. The garment features a two-inch lace waistband with a small ribbon at the center front and two-inch lace trim at the leg openings. The garment has front and back center seams on the torso portion and inside seams along the legs. The garment does not have a gusset. Style 641757 is the same in all respects to style 641756 with the exception of the length. Style 641757 extends only to the knees. Both garments appear to be form-fitting and the knit fabric is sheer. In the submission, the garments are referred to as "leggings". Advertising information which was submitted indicates the garments are lingerie. -2- ISSUE: Are the garments at issue classifiable as tights of heading 6115, HTSUSA, as pants of heading 6104, HTSUSA, or as garments similar to briefs, panties, nightdresses, pajamas, negligees, and of heading 6108, HTSUSA? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]." In HRL 088454 of October 11, 1991, the classification of garments known as leggings and the distinction between trousers and tights was 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 garments which if worn in public must be worn with the lower torso portion of the garment, i.e., the underwear portion, covered. The garments at issue appear to conform to the contours of the body and are of sheer fabric. These two factors would at first appear to indicate the garments are tights. However, Customs does not believe these garments to be completely form- fitting, i.e., skin-tight. For instance, style 641756 is not form-fitting at the lower calf and ankle area when worn. As to the sheerness of the garments, it is apparent from the labeling and advertising that these garments are not intended for wear outside the home. The design of the garments with the stretchy lace waistband and lack of a gusset in the crotch adds weight to the view that these garments are lounging pants for the boudoir and not tights. They are not designed as partially underwear, i.e., with a lower torso portion that, in Customs view, is designed to allow wear of the garments without underwear. Therefore, although the garments are sheer, Customs does not believe they meet the meaning of tights as expressed by the court in Children's Hose. -3- HOLDING: Style 641756 is classifiable as women's cotton trousers in subheading 6104.62.2010, HTSUSA, textile category 348, dutiable at 16.7 percent ad valorem. Style 641757 is classifiable as women's cotton shorts in subheading 6104.62.2030, 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 Commercial Rulings Division