The tariff classification of women’s leggings from China

N302897 March 6, 2019 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Cathy Cheng Laufer Group International 20 Vesey Street, Suite 601 New York, New York 10007 RE: The tariff classification of women’s leggings from China Dear Ms. Cheng: In your letter dated February 7, 2019, you requested a tariff classification ruling on behalf of your client, Alala Inc. The samples will be returned to you, as requested. Item 1 is a pair of women’s legging-style pants composed of 79 percent nylon, and 21 percent elastane knit fabric. The tight fitting pull-on pants extend from the waist to the ankles and feature an approximately 3 inch waistband, a front and center back seam, a gusset panel, a rear pocket at the waist with an approximately 5 inch zipper closure, a triangular mesh insert at both knees and hemmed leg openings. Item 2 is a pair of women’s capri-style pants composed of 72 percent nylon, and 28 percent elastane knit fabric. The tight fitting pull-on pants extend from the waist to the calf and feature an approximately 3½ inch waistband, a front and center back seam, a gusset panel, and hemmed leg openings. Item 3 is a pair of women’s legging-style pants composed of 73 percent nylon, and 27 percent spandex knit fabric. The tight fitting pull-on pants extend from the waist to the ankles and feature an approximately 3 inch waistband, a front and center back seam, a gusset panel, a triangular mesh insert at both knees and hemmed leg openings. In your letter, you suggest classification of items 1, 2, and 3 as tights under subheading 6115.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted: Other panty hose and tights: Of synthetic fibers, measuring per single yarn less than 67 decitex: Tights.” We disagree.  These garments are not considered tights for tariff purposes, nor are they hosiery. The applicable subheading for Items 1, 2, and 3 will be 6104.63.2006, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Antoinette Peek-Williams at [email protected]. Sincerely, Steven Mack Director National Commodity Specialist Division