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 October 3, 2008, you requested a tariff classification ruling. The sample submitted will be returned.
Style 200348 is referred to as a pair of women’s "Print Stirrup Tights" constructed of 86% nylon and 14% spandex knit fabric. The footless tights have an elasticized front and back center seam, a separately sewn-in gusset crotch, an elasticized waist, a hemmed bottom, and feature open heels. You do not state the decitex of the tights.
The applicable subheading for style 200348 if less than 67 decitex 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.
The applicable subheading for style 200348 if 67 decitex or more will be 6115.22.0000, HTSUS, which provides for other panty hose and tights: of synthetic fibers, measuring per single yarn 67 decitex or more. The duty rate will be 14.9% 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