N316368 N3 Ruling Active

The tariff classification of tights from China

Issued December 28, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6115.22.0000

Headings: 6115

Product description

Style X08357T is a pair of women’s footless tights. The tights are knit and constructed from 37% polyester, 35% rayon, 21% nylon, and 7% spandex. The tights are a form fitting, pull on style garment featuring an approximately 1.5 inch exposed elasticized waistband, center front and back seams and a gusset crotch panel.

CBP rationale

The applicable subheading for this style will be 6115.22.0000, 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 67 decitex or more.

Full text

N316368 December 28, 2020 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6115.22.0000 Mr. Mickey Green Commonwealth Hosiery P.O. Box 939 4964 Island Ford Road Randleman, NC 27317 RE: The tariff classification of tights from China Dear Mr. Green: In your letter dated December 3, 2020, you requested a tariff classification ruling. Style X08357T is a pair of women’s footless tights. The tights are knit and constructed from 37% polyester, 35% rayon, 21% nylon, and 7% spandex. The tights are a form fitting, pull on style garment featuring an approximately 1.5 inch exposed elasticized waistband, center front and back seams and a gusset crotch panel. You state that the tights measure per single yarn more than 67 decitex. The applicable subheading for this style will be 6115.22.0000, 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 67 decitex or more." The duty rate 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Karen Sikorski at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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