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NY E87845




October 26, 1999

CLA-2-61:RR:NC:3:353 E87845

CATEGORY: CLASSIFICATION

TARIFF NO.: 6115.20.9010, 6115.93.9020

Mr./Ms. Sciortino
Calzificio “Eire” di Bianchi Alberto
46040 Casalmoro (MN), Italy
Via Europa Unita, 3

RE: The tariff classification of unfinished full-length hosiery from Italy.

Dear Mr./Ms. Sciortino:

In your letter dated September 20, 1999 you requested a tariff classification ruling.

The submitted sample is a pair of unfinished women’s full-length “pantyhose” tubes made of 17% spandex/84% polyamide fabric that has been knit on a circular knitting machine. You call the item a pantyhose tube, but examination reveals that the sample is actually women’s full-length hosiery (one for each leg) that is unfinished. The hosiery is not dyed and the bottom of the hosiery is open and needs to be cut and sewn. You state that the actual imported merchandise will range in deniers, yarns and colors, and that the knitted fabric will range from 3 to 20 percent spandex and 97 to 80 percent polyamide.

General Rule of Interpretation (GRI) 2.(a) states, “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” The merchandise in question has the essential character of women’s full-length hosiery.

The applicable subheading for the unfinished women’s full-length hosiery, less than 67 decitex, will be 6115.20.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: Other: Women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex: Other...Of man-made fibers.” The rate of duty will be 16.4% ad valorem.

The applicable subheading for the unfinished women’s full-length hosiery, 67 decitex or greater, will be 6115.93.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: OtherOther.” The rate of duty will be 15% ad valorem.

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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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