The tariff classification of tights from Taiwan

N054257 March 24, 2009 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6115.21.0010 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, New Jersey 07512 RE: The tariff classification of tights from Taiwan Dear Ms. Stanczak: In your letter dated March 9, 2009, you requested a classification ruling. The submitted sample will be returned. Style 5000 is woman’s pair of tights made of 88% nylon and 12% spandex knit fabric. The footed tights feature a separately sewn-in gusset crotch, an elasticized front and back center seam and an exposed elasticized waistband measuring approximately ¾- inch with “Capezio” embroidered in equally spaced intervals on the outer surface. You state that the tights measure 33 decitex. The applicable subheading for Style 5000 will be 6115.21.0010, 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 less than 67decitex, tights." The duty rate will be 16 percent 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division