The tariff classification of women’s and girls’ hosiery from China

N092006 February 17, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6115.21.0020; 6115.22.0000; 6115.21.0010 Ms. Janet Freese The Paper Magic Group, Inc. 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of women’s and girls’ hosiery from China Dear Ms. Freese: In your letter dated January 25, 2010, you requested a tariff classification ruling. Item #6530930 is a pair of fishnet style pantyhose composed of 100% nylon. The footed pantyhose features an elasticized waistband. Item #6539560 is a pair of childs’ tights (one size fits most). The footed tights feature an elasticized waistband and are composed of 67% nylon and 33% polyester. You do not state the decitex for either style. The classification for the pantyhose if measuring per single yarn less than 67 decitex follows: The applicable subheading for item #6530930 will be 6115.21.0020, 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, other. The rate of duty will be 16% ad valorem. The classification for the pantyhose and tights if measuring per single yarn 67 decitex or more, follows: The applicable subheading for items #6530930 and #6539560 will be 6115.22.0000, 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 67 decitex or more. The rate of duty will be 14.9% ad valorem. The classification of the tights if measuring per single yarn less than 67 decitex follows: The applicable subheading for item #6539560 will be 6115.21.0010, 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 rate of duty will be 16% 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