CLA-2-61:OT:RR:NC:N3:348

Mr. John Nourijanian
Armen Cargo Services
150-36 182nd Street
Springfield Gardens, NY 11413

RE: The tariff classification of a cast sock and thermal heat slipper from Hong Kong

Dear Mr. Nourijanian:

In your letter dated August 30, 2011, on behalf of your client, Now and New Comfort Inc., you requested a tariff classification ruling. The samples are being returned to you as requested.

The submitted sample is Style CAST SOCK #2556 constructed of knit 100% polyester fleece fabric. The CAST SOCK is an ankle length sock. It is used to cover the foot while wearing a cast. The ankle portion of the sock has a hook and loop closure that secures the item to the wearer’s foot. The toe portion of the sock has a sewn in padded cushion.

The submitted sample is Therma Heat Slipper #2284 is an indoor slipper with an outer sole of rubber or plastics. The upper, which covers the ankle, is made of textile fleece and has a hook and loop closure above the ankle which secures the slipper to the wearer’s foot.

The applicable subheading for Style CAST SOCK #2556 will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other, Other.” The rate of duty will be 14.6% ad valorem.

The applicable subheading for Therma Heat Slipper #2284 will be 6404.19 70, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $3 but not over $6.50/pair: other. The rate of duty will be 90 cents/pr + 37.5 percent 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).

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,

Robert B. Swierupski
Director
National Commodity Specialist Division