Women's knit tights; classifiable as breeches of heading 6104, HTSUSA
Active· CBP ruling HQ 950285· Issued 1991-11-14
Ruling text
HQ 950285
November 14, 1991
CLA-2 CO:R:C:T 950285 JS
CATEGORY: Classification
TARIFF NO.: 6104.62.2010
Gonzalo Silva
One Step Up
525 Seventh Avenue
7th Floor
New York, NY 10018
RE: Women's knit tights; classifiable as breeches of heading
6104, HTSUSA
Dear Mr. Silva:
This is in reference to your letter of August 1, 1991,
requesting classification of cotton knit tights under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue, style no. 211580, is a lower body
garment you describe as tights. It is made of 95 percent cotton
and 5 percent spandex fibers. Your submitted sample has a high
waist which envelopes a two inch wide waistband. The front and
back panels have two eight inch seams each, which gives the
garment a tapered shape. The pants legs reach to just below the
knee of these Medium sized pants, which have a gusseted crotch.
The weight and thickness of the opaque blue fabric is
substantial.
ISSUE:
Whether the garment at issue may be considered tights or
trousers under the HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the tariff is in
accordance with the General Rules of Interpretation (GRI) taken
in order. GRI 1 provides that classification is determined in
accordance with the terms of the headings and any relevant
section or chapter notes.
2
Heading 6104 provides for, inter alia women's or girls'
trousers and breeches. The Explanatory Notes (EN), the official
interpretation of the tariff at the international level, state
that the provisions of the Explanatory Note to heading 61.03
apply mutatis mutandis to the articles of this heading. EN 61.03
part (D) states that "[t]rousers" means garments which envelope
each leg separately, covering the knees and usually reaching down
to or below the ankles; these garments usually stop at the waist;
the presence of braces does not cause these garments to lose the
essential character of trousers."
The garment at issue is a pair of breeches, which Webster's
II New Riverside University Dictionary (1984) defines as trousers
extending to or just below the knees. This definition comports,
also, with the EN which describe trousers as garments which
envelope each leg separately and cover the knees, as the present
sample does.
Although you refer to this garment as tights, and it
possesses some of the characteristics associated with tights, it
nevertheless fails to qualify as such. Moreover, the Court in
Children's Hose Inc., v. United States, 55 Cust. Ct. 6 C.D. 2547
(1965), has recognized that tights are meant to be worn with
other garments to cover the lower torso. Customs has endorsed
this view in HRL 088454 (issued October 11, 1991).
The garment at issue does not qualify as tights because it
is made of a relatively thick knit (relative to tights which are
similar to hosiery) which is opaque, does not require the wearing
of an upper garment for at least partial coverage, has an
extremely wide and sturdy waistband, and darts in front and back
for shape. The overall appearance of this article indicates that
it safely falls within the class of garments known as trousers or
breeches, and is therefore correctly classified under heading
6104.
HOLDING:
The merchandise at issue is classified under subheading
6104.62.2010, HTSUSA, which provides for women's or girls' suits,
ensembles, suit-type jackets, blazers, dresses, skirts, divided
skirts, trousers, bib and brace overalls, breeches and shorts
(other than swimwear), knitted or crocheted: trousers, bib and
brace overalls, breeches and shorts: of cotton: other, trousers
and breeches: women's, textile category 348, dutiable at the rate
of 16.7 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 the time of shipment, the Status Report
on Current Import Quotas (Restraint Levels), an 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 950285, retrieved 2026-10-12T05:25:33Z, republished verbatim. This digest is informational; only CBP issues binding rulings.