CLA-2-61:OT:RR:NC:3:358

Ms. Debi French
Marisol International
1300 S. Meridian Avenue
Suite 109
Oklahoma City, OK 73108

RE: The tariff classification of infant’s socks from China, Pakistan, the Philippines and Korea.

Dear Ms. French:

In your letter dated December 3, 2009, on behalf of McCubbin Hosiery, Inc., you requested a tariff classification ruling.

You have submitted four samples. Style R-A81743 Absorba (marked sizes 6-12 months) is an infant’s knitted sock composed of 70% cotton, 23% polyester and 7% spandex fabric. Style A81743 Absorba (marked sizes 12-24 months) is an infant’s knitted sock composed of 70% cotton, 23% polyester and 7% spandex fabric. Style MX-NB63173 Stride Rite (marked sizes 4-5 ½) is an infant’s knitted sock composed of 75% cotton, 23% polyester and 2% spandex fabric. Style SRG911706 Stride Rite (marked sizes 5-6 ½) is an infant’s knitted sock composed of 67% cotton, 22% polyester, 8% nylon and 3% spandex fabric.

The applicable subheading for styles R-A81743, A81743, MX-NB63173 and SRG911706 will be 6111.20.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: babies’ socks and booties . The rate of duty will be 8.1 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 Bruce Kirschner at (646) 733-3048.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division