M82490 M8 Ruling Active

The tariff classification of tights from China.

Issued April 26, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6115.12.2000

Headings: 6115

Product description

Style LEG-1016K is a girl’s pair of Capri style tights, 80 denier, composed of knit 92% nylon/8% spandex fabric. Style LEG-1039 is a pair of girls’ Capri style tights composed of knit 85% acrylic/10% polyester/5% spandex fabric. You also added in a footnote that you request classification on style LEG-1036 that had been retained in an informal meeting. Style LEG-1036 is a pair of ladies Capri style sights made of knit 92% nylon/8% spandex fabric.

CBP rationale

The applicable subheading for the tights, styles LEG-1016K, Leg-1039 and Leg-1036 will be 6115.12.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Panty hose, tights, stockings, socks and other hosiery, including stockings…knitted or crocheted: Panty hose and tights: Of synthetic fibers, measuring per single yarn 67 decitex or more: Other.

Full text

NY M82490 April 26, 2006 CLA-2-61:RR:NC:N3:353 M82490 CATEGORY: Classification TARIFF NO.: 6115.12.2000 Ms. Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, N.Y. 10004 RE: The tariff classification of tights from China. Dear Ms. Baron: In your letter dated March 29, 2006, on behalf of GMA Accessories Inc., you requested a classification ruling. The samples will be returned to you as requested. Two samples were submitted with your request styles LEG-1039 and LEG-1016K. Style LEG-1016K is a girl’s pair of Capri style tights, 80 denier, composed of knit 92% nylon/8% spandex fabric. Style LEG-1039 is a pair of girls’ Capri style tights composed of knit 85% acrylic/10% polyester/5% spandex fabric. You also added in a footnote that you request classification on style LEG-1036 that had been retained in an informal meeting. Style LEG-1036 is a pair of ladies Capri style sights made of knit 92% nylon/8% spandex fabric. The applicable subheading for the tights, styles LEG-1016K, Leg-1039 and Leg-1036 will be 6115.12.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Panty hose, tights, stockings, socks and other hosiery, including stockings…knitted or crocheted: Panty hose and tights: Of synthetic fibers, measuring per single yarn 67 decitex or more: Other.” The duty rate will be 14.9% ad valorem. The textile category designation is 659. 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/. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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