CLA-2-61:RR:NC:TA:354

Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, New Jersey 07512

RE: The tariff classification of tights from Taiwan

Dear Ms. Stanczak:

In your letter dated March 14, 2007, you requested a classification ruling. The submitted samples will be returned.

Style T1869 is a woman’s pair of tights made of 80% nylon supplex and 20% spandex knit fabric. The rhinestone studded tights are footed, have a gusset crotch and feature an elasticized top. You state that the tights measure 44 decitex.

The applicable subheading for Style T1869 will be 6115.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Panty hose, tights, stockings, socks and other hosiery…knitted or crocheted: "Other panty hose and tights: Of synthetic fibers, measuring per single yarn less than 67decitex, Tights." The duty rate 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division