CLA-2-61:OT:RR:NC:N3:348
Ms. Kathleen T. Dillon
All City Brokers and Forwarders, LLC
1605 John Street, Ste. 209
Fort Lee, NJ 07024
RE: The tariff classification of socks from Great Britain.
Dear Ms. Dillon:
In your letter dated October 28, 2011, on behalf of your client Goal Sporting Goods, you requested a tariff classification ruling.
The submitted samples, MXCFSW-L and MXCFSB-L, are knee-length socks. The socks are composed 60% cotton and 40% nylon knit fabric and have a silicon pad affixed to the top of the foot portion of the sock.
The submitted samples, MXESSW-M, MXESSB-M and MXCSSW-M, are calf length socks. The socks are composed 60% cotton and 40% nylon knit fabric and have a silicon pad affixed to the top of the foot portion of the sock.
Samples MXCFSW-L and MXESSB-M are being retained by our office.
You suggest classification of the socks under subheading 9506.99.2000, which provides for football, soccer and polo articles and equipment. You state that the silicon pad will provide protection to one’s foot during the playing of various sports, such as football. However, the silicon padding of the socks are not akin to the exemplars set forth in Explanatory Note 95.06 (B)(13). Therefore, classification under heading 9506 is not appropriate.
The applicable subheading for MXCFSW-L, MXCFSB-L, MXESSW-M, MXESSB-M and MXCSSW-M will be 6115.95.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for panty hose, tights, stockings, socks and other hosiery…knitted or crocheted: other: other: of cotton: other: other. The duty rate will be 13.5% 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