CLA-2-61:OT:RR:NC:N3:354
Mr. Mickey Green
Commonwealth Hosiery Mills, Inc.
P.O. Box 939
4964 Island Ford Road
Randleman, NC 27317
RE: The tariff classification of tights from China
Dear Mr. Green:
In your letter dated April 27, 2021, you requested a tariff classification ruling. The sample will be retained by this office.
Style 6987 is a pair of women’s footless tights. The tights are knit and constructed from 90% nylon, 10% spandex. The tights are a form fitting, pull-on style hosiery garment featuring an approximately 1.5” wide elasticized waistband, center front and back seams down the torso portion of the garment, a gusset crotch panel, seamless leg tubes and hemmed leg openings. You state that the tights measure per single yarn more than 67 decitex.
The applicable subheading for this style will be 6115.22.0000, Harmonized Tariff Schedule of the United States, (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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6115.22.0000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended effective December 15, 2019. See 84 Fed. Reg. 69,447 (December 18, 2019).
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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