CLA-2-61:RR:NC:TAB:354

Ms. Allison M. Baron
Sharretts, Paley, Carter & Blauvelt, P.C.
Seventy-five Broad Street
New York, N.Y. 10004

RE: The tariff classification of girls’ footless tights from China.

Dear Ms. Baron:

In your letter dated March 15, 2007, written on behalf of your client, High Point Design L.L.C., you requested a classification ruling.

Style #O1P635 is a pair of girls’ footless tights composed of 90% nylon and 10% spandex knitted fabric printed with skull and bones designs, with elasticized, hemmed ankle openings and an elasticized, hemmed waist. You do not state the decitex of the tights.

Style #O1P779 is a pair of girls’ footless tights composed of 60% cotton, 35% nylon and 5% spandex knitted fabric of multi-colored yarns, featuring a gusset crotch, an elasticized waist and ribbed knit ankle cuffs. You do not state the decitex of the tights.

The applicable subheading for style #O1P635 if less than 67 decitex will be 6115.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other panty hose and tights: of synthetic fibers, measuring per single yarn less than 67 decitex. The duty rate will be 16% ad valorem.

The applicable subheading for style #O1P635 if 67 decitex or more will be 6115.22.0000, HTSUS, which provides for 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.

The applicable subheading for style #O1P779 will be 6115.29.8010, HTSUS, which provides for panty hose, tights…knitted…of other textile materials, other, of cotton. The duty rate will be 16% 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/.

Style #O1P635 falls within textile category 659, and style #O1P779 falls within textile category 359. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division