Classification of certain garments known as leggings; tights v. pants, 6115, HTSUSA v. 6104, HTSUSA
Active· CBP ruling HQ 950755· Issued 1992-03-13
Ruling text
HQ 950755
March 13, 1992
CLA-2 CO:R:C:T 950755 CMR
CATEGORY: Classification
TARIFF NO.: 6104.62.2010
Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, New York 10004
RE: Classification of certain garments known as leggings; tights
v. pants, 6115, HTSUSA v. 6104, HTSUSA
Dear Ms. Cumins:
This ruling is in response to your request of November 18,
1991, for a classification decision on various garments imported
by your client, Jacques Moret.
FACTS:
The garments at issue are form-fitting garments designed to
cover the lower torso and legs. They are made of knit fabric
consisting of 55 percent cotton, 35 percent polyester and 10
percent spandex. The garments have elasticized self-fabric
covered waistbands and triangular-shaped, lined half-gussets in
the crotch. The garments are of varying lengths ranging from
above the knee to the ankle. Some feature stirrups at the feet.
Numerous samples were submitted for our review. The goods will
be imported from Taiwan.
In your submission, you state your client is an importer of
bodywear and that these garments are intended for use during
exercise, dance or similar athletic activities.
ISSUE:
Are the garments at issue, popularly known as leggings,
classifiable as tights of heading 6115, HTSUSA or as pants of
heading 6104, HTSUSA?
-2-
LAW AND ANALYSIS:
In HRL 088454 of October 11, 1991, Customs ruled that
certain garments known as leggings are classifiable as pants and
not as tights. In that ruling, Customs rejected athletic or
exercise use as a criteria for identifying a garment as tights
because, as pointed out in that ruling, tights are worn for
reasons other than exercise, such as fashion. In HRL 089852 of
February 19, 1992, Customs ruled on garments similar to the
garments at issue herein. The garments which were the subject of
that ruling were designed and marketed for use during exercise
activities. In that ruling, Customs further examined the meaning
of tights classifiable in heading 6115, HTSUSA. 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 therein were not hosiery. Applying
the same test to the articles in question, Customs does not view
the garments submitted by you on behalf of Jacques Moret as
hosiery. Therefore, they are not classifiable as tights of
heading 6115, HTSUSA.
Customs accepts your arguments that these garments are
designed, marketed and sold as exercise garments. However, we
reject that that use makes these garments something other than
knit pants.
Customs believes that the marketing material which has been
reviewed supports our view that these garments, regardless of
use, are pants and considered such in the marketplace. Customs
has reviewed material submitted by you on your client's behalf
and advertisements placed in magazines, newspapers and catalogs,
which have been sent in from Customs various field offices.
Customs has found several advertisements for garments by
Gilda Marx, Marika, Danskin and Jacques Moret in which the goods
are identified as bike shorts, capri pants, ankle-length pants,
knee pants and pedal pushers. These goods have been identified
as such in advertisements for such retailers as J.C. Penney,
Oshman's, Spiegel, and Sears. Advertisements for local retailers
have appeared in newspapers such as the L.A. Times and the
Washington Post identifying these goods in the same manner.
Customs has collected and continues collecting advertisements on
goods of the same class or kind as your client's in which the
garments are identified as some type of shorts or pants.
HOLDING:
The various sample garments submitted to Customs by you on
behalf of Jacques Moret are classifiable as cotton knit pants of
heading 6104.62.2010, HTSUSA. The garments fall within textile -3-
category 348 and are dutiable at 16.7 percent ad valorem. The
style numbers of the garments submitted include 3062E, 14311,
3150, and 6976.
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
Source: rulings.cbp.gov — ruling 950755, retrieved 2026-10-12T05:25:57Z, republished verbatim. This digest is informational; only CBP issues binding rulings.