CLA-2-61:RR:NC:TA:354
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 January 23, 2009, you requested a classification ruling on behalf of your client, Smiffy’s. The submitted sample will be returned.
Style 32991 is referred to as “Black Fishnet Thigh Highs” and is composed of a knit fabric made of 98% nylon and 2% other textile fibers. The fishnet styled thigh high stockings feature an elasticized hemmed top. You state that the stockings measure 77.77 decitex.
The applicable subheading for style 32991 will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other "Panty hose, tights, stockings, socks and other hosiery, other: of synthetic fibers: other: other, other." 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