Classification of "Leggings"; tights; trousers; 6104, HTSUSA
Active· CBP ruling HQ 950106· Issued 1991-10-21
Ruling text
HQ 950106
October 21, 1991
CLA-2 CO:R:C:T 950106 SK
CATEGORY: Classification
TARIFF NO.: 6104.62.2010
Mr. Terry Mc Cracken
R.J. Mc Cracken
5500 44th Street, S.E.
Grand Rapids, MI 49512-4001
RE: Classification of "Leggings"; tights; trousers; 6104, HTSUSA
Dear Mr. Mc Cracken:
This is in response to your letter of July 17, 1991, on
behalf of your client, Meijer, Inc., requesting classification of
"leggings" to be imported from Taiwan. A sample was submitted to
Customs for examination.
FACTS:
The submitted sample, Style 92-114, is a pair of tight-
fitting trousers constructed from knit cotton and lycra. The
garment has a one-inch rolled elastic waistband, diamond shaped
gusset in the crotch and hemmed leg bottoms. The garment is
designed to be form fitting.
Your letter of inquiry asserted that the garment was made
from 100% knit cotton. An informal lab analysis at Customs
Headquarters indicates, however, that there is a lycra component
to the fabric which is clearly visible when the fabric is
stretched.
ISSUE:
What is the proper classification of Style 92-114,
commercially referred to as "leggings", under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA)?
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LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified solely on the basis of
GRI 1, and if the headings do not otherwise require, the
remaining GRI's may be applied in the order of their appearance.
Customs recognizes the fact that garments commercially
referred to as "leggings" are a relatively new development in the
fashion industry. See Headquarters Ruling Letter (HRL) 088454,
dated October 11, 1991. It is apparent upon examination of the
garment that two headings potentially provide for classification
of this article: heading 6115, HTSUSA, which provides for, inter
alia, tights and heading 6104, HTSUSA, which provides for, in
part, trousers, breeches and shorts.
While the garment at issue possesses many of the
characteristics often associated with tights, such as being a
form-fitting article made from finely knit fabric containing a
single leg seam, elasticized waist and gusseted crotch, the
article at issue nevertheless fails to qualify as tights. As set
forth in HRL 088454, Customs acknowledges that tights belong to a
class of garments which are worn with another garment, such as an
oversized shirt or sweater, which covers the lower torso. In
Children's Hose Inc., v. United States, 55 Cust. Ct. 6, C.D. 2547
(1965), the court established that:
[T]he Court may take judicial notice of the fact that
leotards or tights whether worn by children or women
are designed to be at least partially utilized under
an outergarment and partially exposed ... .
Accordingly, there has been judicial recognition of the fact
that tights are meant to be worn with other garments designed to
cover the lower torso. The subject merchandise, however, is
designed in such a manner, with rolled waistband and opaque
fabric, so as to render the wearing of another garment designed
to cover the lower torso optional. Customs noted in HRL 088454
that an individual may wear an article such as the subject
merchandise with or without a garment which covers the lower
torso according to the discretion of the wearer. The wearing of
a garment to cover the lower torso is not a necessity with the
article at issue and therefore the submitted sample is not
classifiable as tights.
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Heading 6104, HTSUSA, provides for, inter alia, trousers,
breeches and shorts. The Explanatory Notes to heading 6404
define trousers as follows:
... garments which envelop each leg separately, covering
the knees and usually reaching down to or below the
ankles; these garments usually stop at the waist ... .
It is apparent that the article at issue easily meets this
definition. Moreover, it is Customs' view that the submitted
sample is being primarily worn as trousers by women and girls,
and not as tights. Both the weight and opaqueness of the fabric
and the overall appearance of the article indicate that this
garment is intended to be worn as trousers.
Customs emphasizes that it is necessary to exercise caution
when interpreting rulings dealing with garments such as these.
As was stated in HRL 088454, "the term 'leggings' is being used
liberally by the fashion industry to identify a range of garments
which have in common the characteristic of being form-fitting ...
there are garments currently identified as leggings which may be
classifiable as tights depending on the nature of the garments
and whether they fall within the meaning of tights as expressed
by the court in Children's Hose."
HOLDING:
The submitted sample is classifiable under subheading
6104.62.2010, HTSUSA, which provides for, inter alia, women's
trousers. The subject merchandise is dutiable at a rate of 16.7%
ad valorem and the textile category is 348.
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 your client 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 at your local Customs office.
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Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification), and the
restraint (quota/visa) categories, your client should contact its
local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 950106, retrieved 2026-10-12T05:25:16Z, republished verbatim. This digest is informational; only CBP issues binding rulings.