CLA-2-61:OT:RR:NC:N3:354
Ms. Donna Arloro
PVH
200 Madison Ave.
New York, NY 10016
RE: The tariff classification of tights and leggings from China
Dear Ms. Arloro:
In your letter dated September 22, 2015, you requested a tariff classification ruling
Style X10078TH-F15 is a pair of woman’s tights constructed from 94% polyester, 6% spandex knit fabric. The footless tights feature an approximately 1¾ inch waistband, a front center seam, two back seams which create a panel extending into a gusset, a change in knit pattern in the thigh area, hemmed leg bottoms and a fleece interior. You state that the decitex is 222 per single yarn.
Style VH3506 is a woman’s pant constructed from 93% polyester and 7% spandex knit fabric. The tight-fitting pull-on pants feature a flat elasticized waistband and hemmed leg openings. The garment extends from the waist to the ankles.
In your letter, you suggest classification of style VH3506 as tights under subheading 6115.22.0000, Harmonized Tariff Schedule of the United States (HTSUS). The features and cut of the garment are similar to legging-style trousers under 6104, HTSUS. This classification does not apply as CBP believes that these legging-style trousers would be generally worn in conjunction with a garment which just barely covers the lower torso, i.e., reaches just below the hip area, at the discretion of the wearer. Consequently, the portion of the legging-styled trousers which covers the lower torso would be exposed to view as the wearer reaches or bends or moves about in the course of normal activity.
The applicable subheading for style VH3506 will be 6104.63.2006, HTSUS, which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. The rate of duty will be 28.2% ad valorem.
The applicable subheading for style X10078TH-F15 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 stockings…knitted or crocheted: Panty hose and tights: Of synthetic fibers, measuring per single yarn 67 decitex or more: Other. 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).
The samples submitted, will be returned as requested. Style X10078TH-F15 will be returned under separate cover.
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 style X10078TH-F15, contact National Import Specialist K. Lenore Calabrese at [email protected]. If you have any questions regarding style VH-3506, contact National Import Specialist Antoinette Peek-Williams at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division