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NY 863454

June 18, 1991

CLA-2-61:S:N:N3I:361 863454


TARIFF NO.: 6115.19.0010

Steven S. Weiser, Esq.
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N. Y. 10004

RE: The tariff classification of a pair of knit tights from Korea.

Dear Mr. Weiser:

In your letter dated May 17, 1991, you requested a classification ruling on behalf of Liz Claiborne Accessories, Inc.

The submitted sample, style number 7427, is a pair of women's knit tights which will be manufactured from either 80% cotton, 20% spandex or 55% cotton, 25% polyester, 20% spandex knit fabric. The tights conform to the contours of the body, and feature a fully elastic waistband covered with the knit fabric of the tights; overlock stitching joining the components and visible on the outside of the garment; and two distinct type of knit fabric: one used for the lower torso, and the other for the legs. This last feature is sometimes found in pantyhose. Although the fabric of the garment is heavy, when worn, it will be stretched to the point of some transparency. Based on the fabric and design, it appears that the garment will not be worn without another garment to cover the lower torso.

As you requested, the sample is being returned.

The applicable subheading for style number 7427 will be 6115.19.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for knit tights of cotton. The rate of duty will be 17 percent ad valorem.

Style number 7427 falls within textile category designation 359. Based upon international textile trade agreements, products of Korea are subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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