us-cbp-cross-rulings-hq-951186•HQ 951186: Classification of dance wear; garment for the lower torso with shoulder straps and stirrups; 6104, HTSUSA v. 6115, HTSUSA; tights v. trousers
HQ 951186: Classification of dance wear; garment for the lower torso with shoulder straps and stirrups; 6104, HTSUSA v. 6115, HTSUSA; tights v. trousers
us-cbp-cross-rulings-hq-951186HQ 951186: Classification of dance wear; garment for the lower torso with shoulder straps and stirrups; 6104, HTSUSA v. 6115, HTSUSA; tights v. trousersGuidance
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 951186
June 18, 1992
CLA-2 CO:R:C:T 951186 CMR
CATEGORY: Classification
TARIFF NO: 6104.63.2025
Ms. Thelma O. Miguel
SilverTrend Industries (Philippines) Corp.
Suite 403, Alexander House
132 Amorsolo Street
Legaspi Village
Makati, Metro Manila, Philippines
RE: Classification of dance wear; garment for the lower torso
with shoulder straps and stirrups; 6104, HTSUSA v. 6115,
HTSUSA; tights v. trousers
Dear Ms. Miguel:
This ruling is in response to your request of February 11,
1992, regarding a garment which was seen by Ms. Reese of this
office at the August 1992 GTEB sponsored seminar. From you
letter, it appears your concern is only with the classification
of the trouser portion shown in the enclosed picture. therefore,
this ruling will only address that issue. If the garment
consists of the trouser portion and the shirt permanently
attached at one shoulder as described in Manila, we suggest you
submit a sample for a ruling on importation of the garment in
that condition.
FACTS:
The garment at issue is described by you as tights with
stirrup. It is principally used in the United States as dance
wear for children. The garment is made of 95 percent polyester/5
percent spandex knit crushed velour. It is designed to cover the
lower torso and legs and features shoulder straps which rise from
the waist area and elastic stirrups.
ISSUE:
Is the garment at issue classifiable as tights of heading
6115, HTSUSA, or as pants of heading 6104, HTSUSA?
-2-
LAW AND ANALYSIS:
Customs has addressed the classification of garments much
like the garment at issue and commercially known as leggings. In
the decisions issued by Customs, garments known as leggings have
been classified as pants of heading 6104, HTSUSA. In HRL 088454
of October 11, 1991, the classification of garments known as
leggings and the distinction between trousers and tights were
discussed in great length. Various definitions of tights and
trousers were examined. From the various definitions and
applying the doctrine of "noscitur a sociis", Customs concluded
that tights are a form of hosiery. Customs also studied the
opinion of the Customs Court in Children's Hose Inc. v. United
States, 55 Cust. Ct. 6, C.D. 2547 (1965), in which the court
examined the meaning of the term tights. From the language of
the court, Customs concluded that tights are garments which are
partially underwear and partially outerwear; they are intended to
be partially concealed and partially exposed.
In HRL 089852 of February 19, 1992, Customs ruled on
garments which were designed and marketed for use during exercise
activities. In that ruling, Customs further examined the meaning
of tights classifiable in heading 6115, HTSUSA, and expressed
therein the opinion that the scope of heading 6115, HTSUSA, is
limited by its terms to hosiery articles. In order to be
classifiable as tights of heading 6115, the garment must be a
hosiery article. In HRL 089852, it was determined that the
articles under consideration were not hosiery.
We believe that the discussion in HRL 089852 as to why the
garments at issue therein were classifiable as pants of heading
6104, HTSUSA, is applicable to the garment for which you have
inquired. A copy of that ruling is enclosed for your reference.
HOLDING:
The garment you have inquired about is classified as girls'
trousers in subheading 6104.63.2025, HTSUSA, textile category
648, dutiable at 30 percent ad valorem.
As stated earlier, if the garment at issue consists of the
shirt and bottoms, permanently attached, we recommend you submit
a sample for a classification ruling. At this time, we believe
that most likely the shirt and bottoms would be separately
classified, thus requiring separate visas. However, without a
sample to review, we will not issue a binding decision on the
garment in that condition.
-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
Continue sua pesquisa no ChatGPT ou Claude
Conecte o Omnilex para pesquisar o corpus jurídico pelo seu assistente de IA.