HQ 089948: Classification of 100 percent cotton knit garment for the lower torso and legs; tights v. pants; 6115, HTSUSA, v. 6104, HTSUSA

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                           HQ 089948

                        December 3, 1991


CLA-2 CO:R:C:T  089948  CMR

CATEGORY: Classification

TARIFF NO.: 6115.19.0010

Ms. Susan Sprung
D. Hauser, Inc.
182-23 150th Avenue
Springfield Gardens, New York 11413

RE: Classification of 100 percent cotton knit garment for the
    lower torso and legs; tights v. pants; 6115, HTSUSA, v. 6104,
    HTSUSA

Dear Ms. Sprung:

     This ruling is in response to your request of June 6, 1991,
on behalf of Joyce Leslie, for the classification of a cotton
knit garment for women.  A sample garment was received with your
letter and will be returned, under separate cover, at a later
date.

FACTS:

     The submitted sample, style 1917 [the sample itself is
marked style 24258/W], is made of 100 percent cotton fine knit
fabric.  The garment has an elasticized self-fabric waistband,
center seams on the front and back torso portions of the garment,
seams down the back of each leg, and a large [seven inches from
front to back points] gusset with double layers of fabric in the
crotch.  The garment is footed and thus covers the body from the
waist to the toes.  When worn, the garment is extremely form-
fitting and it is apparent that the fabric is somewhat sheer.
Additionally when the garment is worn, the gusset is partially
visible when viewing the garment from the front or rear.

     The garment will be marketed in specialty and department
stores and will be sold as separates in ladies sizes small,
medium and large.

     In your letter you refer to the garment as ladies' tights,
however, in response to a request for additional information,
you indicate that the garment will be "sold at retail as leggings

                               -2-


(pants)., neither hosiery, nor undergarments."  You also
indicated the garment will be displayed at Joyce Leslie stores in
the pant department.

ISSUE:

     Is the submitted sample classifiable as tights of heading
6115, HTSUSA, or as pants of heading 6104, 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, Customs ruled that
certain garments known as leggings are classifiable as pants and
not as tights.  In that ruling care was taken to point out that
while Customs believes the majority of garments commercially
known as leggings are classifiable as pants, not all leggings
will necessarily be so classified.

     In HRL 088454, the meaning of the term tights for tariff
purposes was examined in great length.  In that ruling, Customs
concluded that tights are garments which are partially underwear
and partially outerwear.  Tights consist of a portion which is
not intended to be exposed, which is partially underwear.

     The garment at issue herein, style 1917, has the general
appearance normally associated with stockings or tights.
Although the garment is made of 100 percent cotton yarns, the
fabric is quite stretchable.  When worn, the garment is extremely
form-fitting, hugging to the body, and the fabric is somewhat
sheer.  The fact that the gusset is clearly evident when the
garment is viewed from the front or rear adds to the likelihood
that this garment will be worn as tights, not pants.  Therefore,
although you indicate the garment will be sold in the pants
department by Leslie Joyce as "leggings (pants)", Customs is of
the view the garment will be viewed as tights and principally
worn as such by the consumer.

HOLDING:

     The garment at issue, style 1917, is classifiable as
women's cotton tights in subheading 6115.19.0010, HTSUSA, textile
category 359.  Goods classified in this subheading which are
produced in Israel are not subject to duty.

                               -3-


     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