CLA-2-61:OT:RR:NC:N3:358
Ms. Cricket Wallace
MAS US Holdings Inc. DBA MAS Acme USA
162 N. Cherry St.
Asheboro, NC 27203
RE: The tariff classification of infants’ and girls’ socks from China
Dear Ms. Wallace:
In your letter dated April 23, 2018, you requested a tariff classification ruling. Your letter was accompanied by samples. The samples will be retained by this office.
Style 1JE is an infant’s knit ankle sock constructed of 73 percent polyester, 25 percent cotton and 2 percent spandex. The sock has a seam at the toe and ribbed knit top. The knit top folds down and is trimmed with a sewn-on warp knit fabric ruffle.
Style 12F is a girl’s knit ankle sock constructed of 75 percent polyester, 22 percent cotton and 3 percent other fiber. The sock has a seam at the toe and a ribbed knit top. The knit top folds down and is trimmed with a sewn-on two-layer woven fabric ruffle.
Style 77A is a girl’s knit ankle sock constructed of 75 percent polyester, 22 percent cotton and 3 percent other fiber. The sock has a seam at the toe and a ribbed knit top. The knit top folds down and is trimmed with a sewn-on warp knit fabric ruffle.
All three styles will be imported in both infants’ sizes, 0-6M and 6-18M, and girls’ sizes, 18M-36M and 3T-5T.
In your letter, you describe the trim for styles 1JE and 77A as “lace” and the trim for style 12F as “tutu lace.” Examination reveals that the trim for styles 1JE and 77A is a warp knit fabric and the trim for style 12F is a woven fabric. Knit and woven fabrics are specifically excluded from the tariff provision for lace and net fabrics found in heading in 5804, Harmonized Tariff Schedule of the United States (HTSUS).
Per Explanatory Notes to heading 5804:
“Lace is an ornamental or decorative openwork fabric in which the design elements (more or less intricate) formed by the intertwisting of threads are joined either by meshes, usually of regular size and shape, forming an apparent openwork ground fabric, or by ornamental links (brides) which themselves give pattern effects.”…
…“The heading also excludes openwork products of any kind produced by knitting by hand or machine (Chapter 60); these can be recognized usually by the characteristic knitting stitch, particularly at the solid parts. Unlike tulles, gauzes or other loosely woven fabrics, lace does not have distinct warp and weft.”
The applicable subheading for Styles 1JE, 12F and 77A in infants’ sizes will be 6111.30.5050, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Babies’ socks and booties.” The duty rate will be 16 percent ad valorem.
The applicable subheading for Styles 1JE, 12F and 77A in girls’ sizes will be 6115.96.9020, 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: Other: Of synthetic fibers: Other: Other." The duty rate will be 14.6 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division