CBP Ruling N107347 — The tariff classification of ladies’ hosiery from El Salvador

Tariff classification

Headings: 6115

Product description

The submitted sample is being returned as per your request. Style 0B210 is a pair of ladies’ footless tights. This item is composed of 89% nylon and 11% spandex. The tights feature a gusset sewn into the crotch, an elasticized front and back center seam, a ribbed waistband and hemmed leg bottoms. You did not state the decitex for this style. The classification for the tights if measuring per single yarn less than 67 decitex follows:

CBP rationale

The applicable subheading for style 0B210 will be 6115.21.0010, 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, tights. The applicable subheading for style 0B210 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 (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.

Full text

N107347 June 7, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6115.21.0010; 6115.22.0000 Ms. Kathy Guyer-Martin Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of ladies’ hosiery from El Salvador Dear Ms. Guyer-Martin: In your letter dated May 24, 2010, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 0B210 is a pair of ladies’ footless tights. This item is composed of 89% nylon and 11% spandex. The tights feature a gusset sewn into the crotch, an elasticized front and back center seam, a ribbed waistband and hemmed leg bottoms. You did not state the decitex for this style. The classification for the tights if measuring per single yarn less than 67 decitex follows: The applicable subheading for style 0B210 will be 6115.21.0010, 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, tights. The rate of duty will be 16%. The classification for the tights if measuring per single yarn 67 decitex or more, follows: The applicable subheading for style 0B210 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 (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. 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

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