Classification of a women's knit garment for the lower torso and legs; knit stirrup pants; 6115, HTSUSA, v. 6104, HTSUSA
Active· CBP ruling HQ 950105· Issued 1991-11-12
Ruling text
HQ 950105
November 12, 1991
CLA-2 CO:R:C:T 950105 CMR
CATEGORY: Classification
TARIFF NO.: 6104.62.2010
Ms. Esta Cohen
Bonaventure Textiles U.S.A. Inc.
1411 Broadway
New York, New York 10018
RE: Classification of a women's knit garment for the lower torso
and legs; knit stirrup pants; 6115, HTSUSA, v. 6104, HTSUSA
Dear Ms. Cohen:
This ruling is in response to your request of July 11, 1991,
regarding the classification of a pair of women's knit stirrup
pants. Your request was forwarded to this office for a response.
Your sample will be returned as requested, under separate cover.
FACTS:
The submitted sample, style 848853, is a women's knit
garment designed to cover the lower torso and legs. The garment
is made of fine knit fabric consisting of 95 percent cotton/5
percent spandex fibers. It features a 1 1/4-inch elasticized
self-fabric waistband, seams along the inner and outer legs, and
front and back center torso seams. At the bottom of each leg,
fabric extends on the sides and is attached to a 1 1/2-inch
elastic band to form a stirrup.
The garment will be manufactured in Ireland. In your
letter, you identified it as a stirrup pant.
ISSUE:
Is the subject garment, style 848853, classifiable as
women's trousers of heading 6104?
-2-
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]."
The fabric used in making the subject garment is a 95
percent cotton/5 percent spandex blend, fine knit fabric. This
type of fabric is commonly used in garments commercially known as
leggings and which have been the source of concern and confusion
regarding their proper classification. Another common feature is
the elasticized waistband.
In your letter, you clearly identified the garment as a
stirrup pant. Customs agrees this garment is clearly a pair of
pants and will be worn as pants. Likewise, Customs has ruled
that the majority of garments commercially known as leggings are
also classified as pants.
HOLDING:
The garment at issue, style 848853, is classifiable as
women's cotton knit trousers in subheading 6104.62.2010, textile
category 348, dutiable at 16.7 percent ad valorem.
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
Source: rulings.cbp.gov — ruling 950105, retrieved 2026-10-12T05:25:15Z, republished verbatim. This digest is informational; only CBP issues binding rulings.