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

Ms. Jessica Rowe
Blue Q Corporation
103 Hawthorne Avenue
Pittsfield, MA 01201

RE: The tariff classification of socks from China.

Dear Ms. Rowe:

This replaces Customs Ruling Number N243197, dated July 11, 2013. The purpose of this replacement letter is to correct a clerical error. You state that at the time of your original ruling request, the sock was made of mostly cotton. However, after production was completed, the factory advised that the sock is made mostly of nylon. You have now provided the correct fiber content. A complete corrected ruling follows

In your letter dated June 14, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested.

Style “Screwing Up SW408” is a pair of women’s calf length socks. The socks are composed of 58% nylon, 40% cotton, and 2% spandex knit fabric. They are sewn at the toe and feature a 1”elasticized top.

The applicable subheading for Style “Screwing Up SW408” 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 duty rate will be 14.6% 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,

Myles B. Harmon
Acting Director
National Commodity Specialist Division