us-cbp-cross-rulings-hq-084807•HQ 084807: Classification of girls' tight pants
HQ 084807: Classification of girls' tight pants
us-cbp-cross-rulings-hq-084807HQ 084807: Classification of girls' tight pantsGuidance
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 084807
September 25, 1989
CLA-2 C0:R:C:G 084807 CC
CATEGORY: Classification
TARIFF NO.: 6104.63.2025
Mr. Jerry Armani
Mamiye Sales, Inc.
112 West 34th Street, Suite 700
New York, N.Y. 10120
RE: Classification of girls' tight pants
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' pants. A sample was submitted for
examination.
FACTS:
The sample at issue, style number H5004/80364, is a pair of
girls' 100 percent nylon knit tight pants to be imported from
Taiwan. The pants have an elastic waistband, a diamond-shaped
gusset insert at the crotch, a knit insert extending from the
waistband to the left ankle cuff, and hemmed ankle cuffs. It
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. 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 trousers.
HOLDING:
The tight pants are classified under subheading
6104.63.2025, HTSUSA, as knitted or crocheted trousers, of
synthetic fibers, other, other, trousers, girls', other, textile
category 648, and dutiable at a rate of 30 percent ad valorem.
The sample is being 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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