us-cbp-cross-rulings-hq-084806•HQ 084806: Classification of girls' tight shorts
HQ 084806: Classification of girls' tight shorts
us-cbp-cross-rulings-hq-084806HQ 084806: Classification of girls' tight shortsGuidance
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 084806
September 22, 1989
CLA-2 C0:R:C:G 084806 CC
CATEGORY: Classification
TARIFF NO.: 6104.62.2060
Mr. Jerry Armani
Mamiye Sales, Inc.
112 West 34th Street, Suite 700
New York, N.Y. 10120
RE: Classification of girls' tight shorts
Dear Mr. Armani:
This ruling letter is in response to your inquiry of May 30,
1989, on behalf of Mamiye Sales, Inc., requesting tariff
classification of girls' shorts. A sample was submitted for
examination.
FACTS:
The sample at issue, style number 80365, is a pair of
girls' knit tight shorts to be imported from Taiwan. They are
composed of 57 percent cotton, 38 percent polyester, and 5
percent spandex fabric. The shorts have an elastic waistband and
a diamond-shaped gusset insert at the crotch. They will be
imported in girls' sizes 2 to 4T, 4 to 6x, and 7 to 14.
ISSUE:
Is the sample garment classifiable in Heading 6104, HTSUSA,
or in Heading 6115, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes.
Heading 6115 provides for tights, panty hose, stockings,
socks, and other hosiery. The merchandise at issue is not an
article of stockings, hosiery, etc. Also, the shorts cannot be
considered to be tights. According to the Guidelines for the
Reporting of Imported Products in Various Textile and Apparel
Categories, tights are form-fitting garments which are intended
for use during exercise, dance, or similar athletic activity.
Also, tights are unsuitable for wear except for athletic
activity, unless worn with a garment which conceals the lower
torso. Since the merchandise at issue does not appear to be
athletic wear and can be worn without a garment that conceals the
lower torso, it is not classifiable as tights in Heading 6115.
Instead, the merchandise is classified in Heading 6104, HTSUSA,
as girls' knit shorts.
Subheading note 2(A), Section XI, HTSUSA, requires that
products of Chapters 56 to 63 which contain two or more textile
materials be regarded as consisting wholly of that textile
material which would be selected under Note 2 to Section XI.
Note 2 provides that goods consisting of a mixture of two or more
textile materials are to be classified as consisting wholly of
the one textile material which predominates by weight. According
to your submissions, the merchandise is composed of 57 percent
cotton fabric. Therefore, cotton predominates by weight and the
merchandise is classifiable under the subheading for cotton
fabric.
HOLDING:
The tight shorts are classified under subheading
6104.62.2060, HTSUSA, as knitted or crocheted shorts, of cotton,
other, shorts, girls', other, textile category 348, and dutiable
at a rate of 16.7 percent ad valorem.
Your sample will be returned, under separate cover, as
requested.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, 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 that 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 available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
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