CLA-2-61:RR:NC:TA:354
Ms. Helena Cooper
Original Concepts Inc.
701 E. 3rd Street
Suite 130
Los Angeles, CA 90013
RE: The tariff classification of women’s hosiery from Taiwan.
Dear Ms. Cooper:
In your letter dated December 15, 2008, you requested a classification ruling on behalf of your client, Smiffy’s. The submitted samples will be returned.
Style 30409 is referred to as “Sheer Pink Rosette French Seam Pantyhose” and is composed of 100% nylon knit fabric. The pantyhose feature an elasticized hemmed top, an elasticized front and back center seam and a center seam along the back of each leg which is decorated with nine glued-on small satin bows at equally spaced intervals along the seam. In addition, the pantyhose feature a large satin bow at the bottom of each leg. You state that the stockings measure 16.66 decitex.
Style 36283 is referred to as “Sheer Thigh Highs with Crystal French Seam” and is composed of 100% nylon knit fabric. The stocking features an elasticized hemmed top and a back center seam which is decorated with glued-on faux rhinestones at equally spaced intervals along the seam. You state that the stockings will also be offered as “Sheer Thigh Highs with Crystal French Seam- Plus Size”, which is identical to style 36283. You also state that the stockings measure 16.66 decitex.
The applicable subheading for style 30409 will be 6115.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied, knitted or crocheted: Other panty hose and tights: Of synthetic fibers, measuring per single yarn less than 67 decitex, other. The rate of duty will be 16 percent ad valorem.
The applicable subheading for style 36283 will be 6115.30.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other "Panty hose, tights, stockings, socks and other hosiery: Other women’s full-length or knee-length hosiery, measuring per single yarn less than 67 decitex: Other…Of man-made fibers" The duty rate 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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division