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

Mr. Joel Schwartz
Paris Asia, Ltd.
1385 Broadway, 21st Floor
New York, NY 10118

RE: The tariff classification of two pairs of ladies’ hosiery from China

Dear Mr. Schwartz:

In your letter dated March 17, 2010, you requested a tariff classification ruling. The submitted samples are being returned to you as requested.

Style No. 55L90082-1 is a pair of ladies’ fishnet thigh high stockings. They are composed of 92% nylon and 8% spandex and measure 77 decitex per single yarn. The top of each stocking features sewn-on raschel lace-like fabric, which is lined with soft adhesive silicone strips that prevent it from pulling down on the wearer.

Style No. 55L000139-1 is a pair of ladies’ opaque thigh high stockings. They are composed of 92% nylon and 8% spandex with a rhinestone spider design on each stocking and measure 44 decitex per single yarn. The top of each stocking features sewn-on raschel lace-like fabric, which is lined with soft adhesive silicone strips that prevent it from pulling down on the wearer.

The applicable subheading for style no. 55L90082-1 will be 6115.96.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pantyhose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: other: of synthetic fibers: containing lace or net, other. The rate of duty will be 18.8%.

The applicable subheading for style no. 55L000139-1 will be 6115.30.9010, HTSUS, which provides for panty hose, 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 women’s full-length or knee-length hosiery, measuring per single yarn less than 67 decitex: other, of man-made fibers. The rate of duty will be 14.6%.

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