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NY F80706




January 20, 2000

CLA-2-61:RR:NC:3:353 F80706

CATEGORY: CLASSIFICATION

TARIFF NO.: 6117.90.9090

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 and pantyhose tubes from Italy.

Dear Mr./Ms. Sciortino:

In your letter dated December 10, 1999 you requested a tariff classification ruling. We apologize for the delay in our response.

The submitted samples are of women’s full-length hosiery and pantyhose tubes imported in pairs, made of 17% spandex/84% polyamide fabric that has been knit on a circular knitting machine. 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. The hosiery and pantyhose tubes are not dyed and the bottom is open. You provided samples of the items in their imported, intermediate, and finished states. After importation, the hosiery tubes will be cut and sewn at the toe, and the upper portion will be sewn to a 4 inch lace band. The pantyhose tubes will be cut and sewn at the toe, and the upper portion will be sewn to a panty with an elasticized waist and a gusset. The full-length hosiery and pantyhose will then be dyed and finished.

The imported full-length hosiery and pantyhose tubes are unfinished. 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” Based on the samples supplied and information provided, both items do not have the essential character of the finished article; they are considered parts of hosiery or pantyhose.

The applicable subheading for the unfinished women’s full-length hosiery and pantyhose tubes will be 6117.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Parts: Other: Other: Of man-made fibers.” 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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