CLA-2-61:OT:RR:NC:TA:348
Ms. Helena Cooper
Original Concepts, Inc.
701 E. 3rd St., Suite 130
Los Angeles, CA 90013
RE: The tariff classification of all-in-one fishnet stockings with garter, regular and plus size, from Taiwan. Correction to Ruling Number N027804
Dear Ms. Cooper:
This replaces Customs Ruling Number N027804, dated June 3, 2008. The purpose of this replacement letter is to correct a clerical error. In N027804, the appropriate Harmonized Tariff Schedule of the United States (HTSUS) classification was not provided for Style 30368. In addition, the description for Style 30410 incorrectly stated it contain silicone. A complete corrected ruling follows.
Style 30400 is a pair of women’s fishnet styled glovettes and matching knee high hosiery that will be packaged and sold together. The glovettes and knee high hosiery are composed of a knit fabric made of 98% nylon and 2% other textile fibers. The tops of each glovette and knee high hosiery feature sewn-on raschel lace-like fabric lined and are decorated with a satin bow. The glovettes are fingerless and measure approximately 11 inches in length from the wrist and feature a thumbhole, a side seam along the thumb/forefinger crotch and an elasticized bottom that is bordered by raschel lace-like trim. You state that the knee high hosiery measures 77.77 decitex.
Style 30401 is a pair of women’s fishnet styled glovettes and matching knee high hosiery that will be packaged and sold together. The glovettes and matching knee high hosiery are composed of a knit fabric made of 98% nylon and 2% other textile fibers. The tops of each glovette and knee high hosiery feature sewn-on raschel lace-like fabric, which are lined by soft adhesive silicone strips that prevent it from pulling down on the wearer. The glovettes are fingerless and measure approximately 11 inches in length from the wrist and feature a thumbhole, a side seam along the thumb/forefinger crotch and an elasticized bottom that is bordered by raschel lace-like trim. You state that the knee high hosiery measures 77.77 decitex.
Style 30404 is referred to as "White Thigh Fishnet Stockings with Snowflakes, Crystal and Bow" and is composed of a knit fabric made of 98% nylon and 2% other textile fibers. The top of each fishnet styled thigh-high stocking features sewn-on raschel lace-like fabric lined with soft adhesive silicone strips that prevent it from pulling down on the wearer and is decorated with a satin bow and snowflake appliqué with a glued-on faux crystal. You state that the stockings measure 77.77 decitex.
Style 30410 is referred to as "Black with Crystals All In One Thigh High Fishnet Stockings with Garter" and is composed of a knit fabric made of 98% nylon and 2% other textile fibers. The fishnet styled thigh-high stockings feature an elasticized raschel lace-like fabric waistband with attached raschel lace-like fabric that acts as garters. In addition, the top of each fishnet styled thigh-high stocking features sewn-on raschel lace-like fabric which is decorated with faux crystals. You state that the stockings measure 77.77 decitex.
Style 30368 is referred to as “Black with Crystals All In One Thigh High Fishnet Stockings with Garter – Plus Size and is composed of a knit fabric made of 98% nylon and 2% other textile fibers. The fishnet styled thigh-high stockings feature an elasticized raschel lace-like fabric waistband with attached raschel lace-like fabric that acts as garters. In addition, the top of each fishnet styled thigh-high stocking features sewn-on raschel lace-like fabric which is decorated with faux crystals. You state that the stockings measure 77.77 decitex.
Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good.
The glovettes and matching knee high hosiery pack for styles 30400 and 30401 consist of at least two different articles that are, prima facie, classifiable in different headings, which are put up together to carry out a specific purpose. Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the item in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. As no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. If imported separately, the gloves would be classified in heading 6116, and the knee high hosiery heading 6115. As no one component imparts the essential character to the set, it will be classified under heading 6116, which is the heading that occurs last in numerical order among those that equally merit consideration.
The applicable subheading for styles 30400 and 30401 will be 6116.93.8800, HTSUS, which provides for Gloves, mittens, and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other Without fourchettes. The rate of duty will be 18.6 percent ad valorem. The textile category designation is 631.
The applicable subheading for styles 30404, 30410 and 30368 will be 6115.96.9020, HTSUS, which provides for other "Panty hose, tights, stockings, socks and other hosiery, other: of synthetic fibers: other: other, other." 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 Rosemarie Hayward at 646-733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division