CLA-2-61:OT:RR:NC:N3:348
Mr. Jerry Zawadzki
Jerry’s Skating World Inc.
265 Hood Road
Markham, Ontario, Canada L3R 4N3
RE: The tariff classification of ladies’ tights from Italy.
Dear Mr. Zawadzki:
In your letter dated July 23, 2013, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample is a pair of ladies’ ice skating tights. The tights are composed of 32% nylon/62% cotton/6% spandex knit fabric. The tights feature a 1”elasticized top, an elongated toe with an elastic that stretches over the outside of the ice skate. The tights are not worn inside the skate and are designed to completely cover the boot part of the skate. It is secured in place with a clip that fits behind the toe pick.
You suggested classification under subheading 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS) for Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’. We disagree with this classification.
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. Tights are provided for within the HTSUS under heading 6115.
The applicable subheading for tights will be 6115.29.8010, HTSUS, which provides for pantyhose, 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 pantyhose and tights: of other textile materials, other, of cotton. The rate of duty will be 16%.
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 the 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division