CLA-2-61:OT:RR:NC:N3:348

Michele Twomley Pluta
JAS Forwarding Worldwide
6165 Barfield Road
Atlanta, GA 30328

RE: The tariff classification of hosiery from Thailand.

Dear Ms. Pluta:

In your letter dated June 11, 2012, on behalf of your client, Benchmark Brands, you requested a tariff classification ruling. The samples are being retained by this office.

Item 40332, High Arch Sleeve; Item 40333/40335, Forefoot Camisole and Bunionette; Item 40334, Stay and Separate; and Item 40352, Arch Sleeve are hosiery. They are constructed of 84% nylon and 16% spandex knit fabric. These items are used to add comfort to the foot while walking.

It is your opinion that Items 40332, 40333/40335, 40334 and 40352 would be classified under subheading 6307.90.9889 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification. The merchandise is more specifically provided for in subheading 6115.96, HTSUS.

The applicable subheading for Items 40332, 40333/40335, 40334 and 40352 will be 6115.96.9020, HTSUS, which provides for panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: other: of synthetic fibers: other… other. The rate of duty will be 14.6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward at (646) 733-3064.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division