CLA-2-61:OT:RR:NC:N3:354
Ms. Heather Ewald
Hanesbrands Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105
RE: The tariff classification of tights from El Salvador
Dear Ms. Ewald:
In your letter dated April 27, 2018, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
Style UE180S is a pair of men’s tights that are footless. The tights are knit and constructed of 95% nylon, 5% spandex. The tights are a form fitting, pull on style hosiery garment that feature an approximately 1.5 inch exposed elastic waistband, a center seam, and a back seam. The sample submitted is semi-transparent and includes visible stitching in the front crotch area. You state that the tights measure less than 67 decitex.
Style UE1801 is a pair of men’s tights that are footless. The tights are knit and constructed of 86% polyester, 8% nylon, 6% spandex. The tights are a form fitting, pull on style hosiery garment that feature an approximately 1.5 inch exposed elastic waistband, a center seam, and a back seam. The sample submitted is semi-transparent and includes visible stitching in the front crotch area. You state that the tights measure over 67 decitex.
The applicable subheading for Style UE180S will be 6115.21.0010, Harmonized Tariff Schedule of the United States (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 panty hose and tights: Of synthetic fibers, measuring per single yarn less than 67 decitex: Tights.” The duty rate will be 16 % ad valorem.
The applicable subheading for style UE1801 will be 6115.22.0000, HTSUS, which provides for “Panty hose, tights, stockings, socks and other hosiery…knitted or crocheted: Other panty hose and tights: Of synthetic fibers, measuring per single yarn 67 decitex or more." 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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division