The tariff classification of women’s hosiery from Taiwan.

N056635 April 17, 2009 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6115.30.9010 Ms. Helena Cooper Original Concepts Inc. 701 E. 3rd Street Suite 130 Los Angeles, CA 90013 RE: The tariff classification of women’s hosiery from Taiwan. Dear Ms. Cooper: In your letter dated March 21, 2009, you requested a classification ruling on behalf of your client, Smiffy’s. The submitted samples will be returned. Style 36284 is referred to as “Sheer Thigh High Stockings with Lace and Crystal Pink” and is composed of 100% nylon knitted fabric. The top of each stocking features sewn-on raschel lace-like fabric, which is lined with soft adhesive silicone strips that prevent it from pulling down on the wearer and is decorated with faux crystals. You state that the stockings will also be offered as styles 33692 “Sheer Thigh High Stockings with Lace and Crystal Pink Plus Size” and 32375 “Sheer Thigh High Stockings with Lace and Crystal Black Plus Size”, which are identical to style 36284. You also state that the stockings measure 16.66 decitex. Style 32376 is referred to as “Thigh High Stockings Black with French Seam and Lace Trim Plus Size” and is composed of 100% nylon knitted fabric. The top of each thigh-high stocking features sewn-on raschel lace-like fabric, which is lined with soft adhesive silicone strips that prevent it from pulling down on the wearer and is decorated with a raschel lace-like ruffle. In addition, the thigh high stockings feature a back center seam. You state that the stockings measure 16.66 decitex. The applicable subheading for the merchandise will be 6115.30.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other "Panty hose, tights, stockings, socks and other hosiery: Other women’s full-length or knee-length hosiery, measuring per single yarn less than 67 decitex: Other…Of man-made fibers" The duty rate will be 14.6 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