CLA-2-61:RR:NC:3:353

Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512

RE: The tariff classification of tights from Taiwan.

Dear Ms. Stanczak:

In your letter dated January 25, 2007 you requested a tariff classification ruling.

The submitted sample, Styles T1817 Adult and T1817C Children’s Tight, is made of knit 80% nylon supplex and 20% spandex measuring 44 decitex. The tight is footless and has a gusset.

The applicable subheading for the Styles T1817 Adult and T1817C Children’s Tight will be 6115.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other panty hose and tights: Of synthetic fibers, measuring per single yarn less than 67 decitex, Tights.” The rate of duty will be 16 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division