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

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

RE: The tariff classification of ladies’ hosiery from China

Dear Ms. Caldwell:

In your letter dated March 12, 2010, you requested a tariff classification ruling. The submitted sample is being returned to you as per your request.

Style #9S423 is a pair of ladies’ footless tights. This item is composed of 80% cotton and 20% nylon. The tights feature a gusset crotch, an elasticized front and back center seam, and an elasticized hemmed waist and rib knit ankle cuffs.

The applicable subheading for Style #9S423 will be 6115.29.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pantyhose, tights, stockings, socks and other hosiery, …and footwear without applied soles, knitted or crocheted: other panty hose and tights: 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