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 ladies’socks from China

Dear Ms. Rowe:

In your letter dated September 4, 2013, you requested a tariff classification ruling. Your samples will be returned.

Styles SW400, SW401, SW402, SW403 and SW404 are a pair of women’s calf length socks. The socks are composed of 53% cotton, 44% nylon, and 3% spandex. They are sewn at the toe and feature a 1”elasticized top.

Styles SW405, SW407 and SW409, are a pair of ladies’ crew length socks. The socks are composed of 58% nylon/40% cotton/2% spandex knit fabric. They are sewn at the toe and feature a 1”elasticized top.

Styles SW410, SW411, SW412, SW413 and SW414 are a pair of women’s calf length socks. The socks are composed of 52% cotton, 45% nylon, and 3% spandex. They are sewn at the toe and feature a 1”elasticized top.

The applicable subheading for Styles SW400, SW401, SW402, SW403, SW404, SW410, SW411, SW412, SW413 and SW414 will be 6115.95.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pantyhose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted, other, of cotton, other. The rate of duty will be 13.5%.

The applicable subheading for Styles SW405, SW407 and SW409 will be 6115.96.9020, 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 the World Wide Web at http://www.usitc.gov/tata/hts/.

When requesting a ruling, please limit your ruling request to a maximum of 5 items of the same class or kind.

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,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division