Classification of women's knit garment for lower torso and legs; tights, 6115, HTSUSA, v. trousers, 6104, HTSUSA
Active· CBP ruling HQ 950256· Issued 1991-12-10
Ruling text
HQ 950256
December 10, 1991
CLA-2 CO:R:C:T 950256 CMR
CATEGORY: Classification
TARIFF NO.: 6104.62.2010
Mr. William Ortiz
S.J. Stile Associates Ltd.
153-66 Rockaway Boulevard
Jamaica, New York 11434
RE: Classification of women's knit garment for lower torso and
legs; tights, 6115, HTSUSA, v. trousers, 6104, HTSUSA
Dear Mr. Ortiz:
This ruling is in response to your letter and submission of
August 9, 1991, on behalf of Wundies Inc., regarding the
classification of knit garment, style 9118. The garment will be
manufactured in Hong Kong and entered through JKF Airport upon
arrival in the United States.
FACTS:
The garment at issue, style 9118, is a knit garment designed
to cover the body from the waist to the ankles. The garment has
the appearance of trousers. It is made of 95 percent cotton/5
percent spandex lightweight knit fabric. It has a 3/4-inch
elasticized waistband, center seams on the front and back torso,
outer seams along each side of the garment from the waist to the
ankles, inner seams along each leg from the crotch area to the
ankles, a decorative patch glued on at the bottom of the left leg
on the front and no gusset.
In your submission, you identify style 9118 as tights.
ISSUE:
Is this garment, style 9118, classifiable as tights of
heading 6115, HTSUSA, or as women's trousers of heading 6104,
HTSUSA?
-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]."
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 outwear; they are
intended to be partially concealed and partially exposed. Tights
are garments which if worn in public must be worn with the lower
torso portion of the garment, i.e., the underwear portion,
covered.
The garment at issue herein, style 9118, is made of very
lightweight knit fabric. The five percent spandex in the fabric
gives it additional stretch and causes the garment to fit closely
to the body. However, while the spandex makes the garment
somewhat form-fitting, it is not consistently form-fitting. The
entire garment does not tightly hug the body as one would expect
of tights. Additionally, the gathered fabric of the elasticized
waistband and the lack of a gusset support the view that this
garment is truly women's trousers.
The garment is not designed to be partially underwear. In
Customs view, the garment is not designed with a torso portion
that allows wear of the garment without underwear. Therefore,
although the garment is made of extremely lightweight knit fabric
with a percentage of spandex, Customs does not believe it meets
the meaning of tights as expressed by the court in Children's
Hose.
HOLDING:
Style 9118 is classifiable as women's cotton trousers in
subheading 6104.62.2010, HTSUSA, textile category 348, dutiable
at 16.7 percent ad valorem.
-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
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 950256, retrieved 2026-10-12T05:25:30Z, republished verbatim. This digest is informational; only CBP issues binding rulings.