CLA-2-61:OT:RR:NC:N3:348

Ms. Amy Whitney
Burton USA
80 Industrial Parkway
Burlington, Vermont 05401

RE: The tariff classification of women’s tights from South Korea

Dear Ms. Whitney:

In your letter dated January 2, 2013 you requested a classification ruling. The sample is being returned to you, as requested.

The submitted sample, style 10282100339, is a pair of women’s tights constructed from 75% acrylic, 24% nylon and 1% spandex knit fabric. The footless tights feature a wide waistband; a elasticized front and back seam; a screen print design on the legs; embroidery at the bottom of the legs; and elasticized ribbed knit, self start leg openings. You state that the decitex is 155.

The applicable subheading for style 10282100339 will be 6115.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Panty hose, tights, stockings, socks and other hosiery, including stockings…knitted or crocheted: Panty hose and tights: Of synthetic fibers, measuring per single yarn 67 decitex or more: Other." 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division