CLA-2-61:OT:RR:NC:N3:354
Ms. Cricket Wallace
MAS Acme USA
162 North Cherry Street
Asheboro, NC 27203
RE: The tariff classification of tights from China
Dear Ms. Wallace:
In your letter dated September 28, 2021, you requested a tariff classification ruling. The samples will be retained by this office.
Style ST764 is a 2-pack of women’s knit control top tights with a panty portion composed of 93% nylon, 7% spandex and the leg portion composed of 92% nylon, 8% 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 lined gusset crotch panel, seamless leg tubes and hemmed leg openings. You state that the denier of the tights is 80 denier, therefore, the tights measure 89 decitex.
We note that your request for classification of Style ST765 Multi has been withdrawn.
Style ST765 Black is a 2-pack of women’s knit control top tights with a panty portion composed of 94% nylon, 6% spandex and the leg portion composed of 91% nylon, 9% 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 lined gusset crotch panel, seamless leg tubes and hemmed leg openings. You state that the denier of the tights is 120, therefore, the tights measure 133 decitex.
According to Customs and Border Protection (CBP) Laboratory analysis for Style ST765 Black:
The nylon/spandex pair features a weft knitted body constructed of two yarns: one 1-ply multifilament yarn wholly of nylon fibers with a linear density of 99 decitex, and one 2-ply blended yarn with a linear density of 118 decitex.
The weft knitted legs are constructed of one 2-ply blended yarn with a linear density of 142 decitex. This yarn is composed of 91% nylon and 9% spandex by weight.
The tights had an overall fiber content by weight of 92% nylon, 9% spandex.
In evaluating the decitex per single yarn for the entire pair of tights to include both the body and leg sections, we must consider all yarns as this is a knit to shape garment. Since each yarn used in the production of the tights measures “per single yarn 67 decitex or more”, Style ST765 Black can be classified under that tariff provision.
You asked if one yarn measures 67 decitex or more and the rest are below, whether the tights should be classified as measuring per single yarn less than 67 decitex or not. While the tariff does not provide any instruction for how to interpret this, CBP has interpreted this to mean that if any single yarn weighs 67 decitex or more, the item should be classified under that provision.
The applicable subheading for styles ST764 and ST765 Black 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 graduated compression hosiery…and footwear without applied soles, knitted or crocheted: Other panty hose and tights: Of synthetic fibers, measuring per single yarn 67 decitex or more. The rate of duty will be 14.9 percent 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, and is not currently applicable. 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
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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