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

Mr. Al Grossi
U.S.G. Logistics Inc.
70 E. Sunrise Highway
Suite 412
Valley Stream, NY 11581

RE: The tariff classification of socks from Taiwan.

Dear Mr. Grossi:

In your letter dated May 13, 2014, on behalf of your client, Cadie Products, you requested a tariff classification ruling. Your sample will be returned.

You have submitted a sample, Item M11176A, ankle-length socks. The socks are composed of 75% cotton, 15% elastane and 5% rubber knitted fabric. The bottom interior portion of the socks is coated with a polymer gel. You state the socks have graduated compression ranging from 8-15 mmHg.

No information has been provided regarding guidelines for fitting and the item is sold over the internet. Advertising literature states that the item is used for neuropathy therapy and provides soothing comfort to reduce friction, callus formation and ulcerations. No information has been provided regarding guidelines for fitting.

The applicable subheading for Item M11176A will be 6115.10.4000, HTSUS, which provides for panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted: graduated compression hosiery (for example, stockings for varicose veins): other graduated compression hosiery: of synthetic fibers. The rate of duty 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,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division