Classification of women's knit garments for the lower torso and legs; leggings; tights; pants; 6115, HTSUSA; 6104, HTSUSA
Active· CBP ruling HQ 950840· Issued 1992-01-08
Ruling text
HQ 950840
January 8, 1992
CLA-2 CO:R:C:T 950840 CMR
CATEGORY: Classification
TARIFF NO.: 6104.62.2010, 6104.63.2010, 6104.63.2030
Mr. Tommy Lai
Hong Kong Economic & Trade Office
British Embassy
1233 20th Street, N.W.
Suite 504
Washington, D.C. 20036
RE: Classification of women's knit garments for the lower torso
and legs; leggings; tights; pants; 6115, HTSUSA; 6104, HTSUSA
Dear Mr. Lai:
This ruling is in response to your request of December 18,
1991, regarding the classification of six samples of knit
garments designed to cover the lower torso and legs.
FACTS:
The garments at issue, samples A through F, are made of fine
knit fabric of various fiber compositions. Samples A, B, E and F
are made from 95 percent cotton/5 percent spandex knit fabric.
Samples C and D are made from 60 percent polyester/35 percent
cotton/5 spandex knit fabric. All of the garments have
elasticized self-fabric covered waistbands, unlined gussets in
the crotch, and hemmed leg bottoms. Samples A, D, E and F have
inner seams along the legs. Samples B and C have inner and outer
seams along the legs. The garments also vary in length from
above the knee to the ankle.
The garments are somewhat form-fitting due to the presence
of the 5 percent spandex in the fabric, however, all of the
garments appear baggy in the back torso area when put on a
mannequin form.
ISSUE:
Are the submitted samples classifiable as tights of heading
6115, HTSUSA, or as trousers or shorts 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 garments at issue are somewhat form-fitting due to the
5 percent spandex in the knit fabric. However, Customs believes
these garments are more in the nature of trousers, than hosiery.
The fine knit fabric from which the garments are made is
sufficiently substantial, i.e., not sheer or revealing, that the
wearer need not wear additional garments to conceal any portion
of the body covered by the garments in question.
In addition, in Customs view, the garments are not designed
to be partially underwear, that is, they are not designed with a
torso portion that allows for wear of the garments without
underwear. Although there is a gusset present in each garment,
the gussets are not lined. Hence, it is prudent to wear an
undergarment when wearing the garments at issue.
Although the garments at issue are made of lightweight knit
fabric with a percentage of spandex, Customs does not believe
they meet the meaning of tights as expressed by the court in
Children's Hose. Instead, we find that the garments at issue
are within the main stream of garments currently known as
leggings. These garments are worn in the manner of trousers, not
tights, and fail to meet the definition of tights as expressed by
the court in Children's Hose.
-3-
HOLDING:
Samples A, B, E and F are classifiable in subheading
6104.62.2010, HTSUSA, which provides for women's cotton trousers
or breeches. The garments fall within textile category 348 and
are dutiable at 16.7 percent ad valorem. Sample D is
classifiable as women's trousers of synthetic fibers in
subheading 6104.63.2010, HTSUSA, textile category 648, dutiable
at 30 percent ad valorem. Sample C is classifiable as women's
shorts of synthetic fibers in subheading 6104.63.2030, HTSUSA,
textile category 648, dutiable at 30 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 950840, retrieved 2026-10-12T05:26:03Z, republished verbatim. This digest is informational; only CBP issues binding rulings.