We formulate a field theory for a class of spin-singlet quantum Hall states (the Haldane-Rezayi state and its variants) which have been proposed for the quantized Hall plateaus observed at the second lowest Landau level. A new essential ingredient is a class of super Chern-Simons field. We show that the known properties of the states are consistently described by it. We also give a 2+1 dimensional hierarchical construction. Implications of the proposal are discussed and a new physical picture of composite particles at the second lowest Landau level emerges.