us-cbp-cross-rulings-hq-089952•HQ 089952: Classification of knit garment for the lower torso and legs; Tights (6115) v. Trousers (6104); HK 114/91
HQ 089952: Classification of knit garment for the lower torso and legs; Tights (6115) v. Trousers (6104); HK 114/91
us-cbp-cross-rulings-hq-089952HQ 089952: Classification of knit garment for the lower torso and legs; Tights (6115) v. Trousers (6104); HK 114/91Guidance
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 089952
November 6, 1991
CLA-2 CO:R:C:T 089952 CMR
CATEGORY: Classification
TARIFF NO.: 6104.62.2010
Mr. Tommy Lai
Hong Kong Economic & Trade Office
British Embassy
1233 20th Street, N. W.
Suite 504
Washington, D.C. 20036
RE: Classification of knit garment for the lower torso and legs;
Tights (6115) v. Trousers (6104); HK 114/91
Dear Mr. Lai:
This ruling is in response to your request of July 18, 1991,
on behalf of New Hampton Inc., regarding the classification of a
fine knit garment designed to cover the lower torso and legs. A
sample garment, style 608, was received with your request.
FACTS:
The sample, which you refer to as style 608 [the label on
the sample, however, indicates style K9714], is constructed of
fine knit fabric consisting of 54 percent cotton, 36 percent
polyester, and 5 percent spandex fibers. The garment has an
elasticized self-fabric 3/4-inch waistband, a triangular-shaped
gusset in the rear crotch area and hemmed leg bottoms which reach
to the calf area. The garment is form-fitting and covers the
lower torso and legs.
ISSUE:
Is the submitted sample, style 608, classifiable as tights
of heading 6115, HTSUSA, or as trousers of heading 6104, HTSUSA?
LAW AND ANALYSIS:
Customs has ruled on a similar garment in HRL 088454 of
October 11, 1991. Additionally, a ruling is being issued to you
under case number 089582 on a similar garment. The fiber
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composition of the subject garment is different than the garments
ruled on in the aforementioned rulings, but the classification
analysis and result are the same.
For the reasons stated in HRL 089582, this garment is not
classifiable as tights. The garment, style 608, is classified as
women's trousers of heading 6104, HTSUSA.
HOLDING:
The garment at issue, style 608, is classified as women's
trousers of heading 6104.62.2010, HTSUSA. Garments classified in
this heading are subject to duty at a rate of 16.7 percent ad
valorem and fall within textile category 348.
Customs acknowledges that there has been some confusion
regarding the classification of garments known as leggings. Much
of the concern about the classification, however, revolves around
the category designation.
Category designation is the responsibility of the Committee
for the Implementation of Textile Agreements (CITA). On
September 10, 1991, in an effort to clarify the scope of
categories 359/659 with regard to tights contained therein, CITA
issued a directive to the Commissioner of Customs to amend the
definition of tights contained in the Guidelines for the
Reporting of Imported Products in Various Textile and Apparel
Categories, CIE 13/88. This directive appeared in the September
16, 1991, issue of the Federal Register. Pursuant to the
directive from CITA, Customs will apply the new guideline
regarding tights to determine the proper textile category for
goods exported to the United States on or after January 1, 1992.
Due to the apparent confusion regarding the classification
of leggings, Customs will delay the effective date of this ruling
until January 1, 1992. This action is taken pursuant to 19 CFR
177.9(3)(1). In addition, with the agreement of the Commerce
Department and in accordance with the September 10, 1991,
directive from CITA, Customs will accept category 359 visas for
the entry which was the reason for your request, i.e., entry
#23305324883.
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
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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
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