The tariff classification of women’s leggings from Vietnam

N325678 May 16, 2022 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Aneta Skromak UNIQLO 165 Polito Avenue Lyndhurst, NJ 07071-3601 RE: The tariff classification of women’s leggings from Vietnam Dear Ms. Skromak: In your letter dated April 26, 2022, you requested a tariff classification ruling. The samples are being returned as requested. Style 271F037B “HEATTECH Maternity Leggings” is a pair of women’s leggings constructed of 38 percent polyester, 32 percent acrylic, 21 percent rayon, and 9 percent spandex, finely knit fabric. The form-fitting pull-on garment features a two-ply construction located at the stomach area, overlock stitching at the top seams and hemmed leg openings. The garment extends from the waist to the ankles. Style 271F037B will be imported in women’s sizes S - L. Style 271F444G “HEATTECH Leggings” is a pair of women’s leggings constructed of 38 percent polyester, 31 percent acrylic, 21 percent rayon, and 10 percent spandex, finely knit fabric. The form-fitting pull-on garment features a fabric covered elasticized waistband, overlock stitching at the back seam and gusset, and hemmed leg openings. The garment extends from the waist to the ankles. Style 271F444G will be imported in women’s sizes XXS - XXL. You have suggested classification of these garments under heading 6115, as tights. These are not tights in heading 6115 as they are not articles of hosiery.  While you have indicated that these garments will be marketed and worn as a form of innerwear like underwear, we also find that they are marketed and worn in the manner of pants.  Based on the construction, we find the garments to be similar to legging like pants and as such belong to this class of garments.  Like the leggings in HQ 088454, these articles are more in the nature of pants than hosiery or underwear Consequently, the applicable subheading for styles 271F037B and 271F444G will be 6104.63.2006, Harmonized Tariff Schedule of the United States (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 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 A. Mack Director National Commodity Specialist Division