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HQ 089138

December 3, 1991

CLA-2 CO:R:C:T 089138 CMR


TARIFF NO.: 6104.62.2010

Mr. Bo F. Ho
Midas Worldwide Enterprise Inc.
92-15, 55th Avenue
Elmhurst, New York 11373

RE: Classification of a 100 percent cotton knit garment for the lower torso and legs; leggings

Dear Mr. Ho:

This ruling is in response to your letter of April 16, 1991, requesting the classification of a knit garment you identified as a women's legging. A sample garment was received with your request.


The submitted sample is a 100 percent cotton knit garment designed to cover the lower torso and legs. The garment features a one-inch elasticized self-fabric waistband, center seams in the front and back lower torso portion of the garments, seams along the inside of the legs and hemmed bottoms. There is no gusset and no seams along the outer legs. The garment does not appear to be particularly form-fitting.

The garment will be imported from China through the port of New York.


Is the submitted garment classifiable as tights of heading 6115, HTSUSA, or as pants of heading 6104, HTSUSA?


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 your letter of April 16, 1991, you refer to the submitted sample as a women's legging. Customs has ruled on the classification of certain garments also known as leggings in recent rulings. See, HRL 088454 of October 11, 1991, HRL 089945 of November 12, 1991, and HRL 950004 of November 12, 1991. However, the submitted garment is unlike the garments ruled upon in the cited rulings.

The garment at issue does not appear to be form-fitting nor does it appear to have much stretch. Due to the lack of these features, there appears little reason to consider possible classification as tights. Although, these two features alone do not automatically confer classification as tights, they are necessary features for such classification.

The Explanatory Notes to the Harmonized System define trousers as:
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; the presence of braces does not cause these garments to lose the essential character of trousers.

The submitted garment clearly falls within the above definition and therefore is classifiable as women's trousers of heading 6104, HTSUSA.


The submitted garment is classifiable as women's cotton knit trousers in subheading 6104.62.2010, HTSUSA, textile category 348, dutiable 16.7 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.


John Durant, Director
Commercial Rulings Division

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