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

Ms. Jennifer Caldwell
Golden Too Inc.
1410 Broadway, 8th Fl.
New York, NY 10018

RE: The tariff classification of footless tights from China

Dear Ms. Caldwell:

In your letter dated March 5, 2010, you requested a tariff classification ruling.

The submitted sample is identified as Style #GT002, footless tights. This item is composed of 80% cotton, 20% nylon. It features the following: elasticized hemmed rib-knit waist, a gusset crotch and hemmed rib knit leg bottoms. The sample is being returned to you as requested.

The applicable subheading for Style #GT002 Footless Tight will be 6115.29.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted: other pantyhose and tights: of other textile materials, other, of cotton. The rate of duty will be 16%.

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