CLA-2-61:OT:RR:NC:N3:354
Mr. James R. McNamee
Worldwide Logistics CHB LLC
80 Route 4 East, Suite 410
Paramus, NJ 07652
RE: The tariff classification of socks from China
Dear Mr. McNamee:
In your letter dated May 4, 2018, you requested a tariff classification ruling on behalf of your client, Wetsox LLC.
Style “Wetsox Fin Sox” is described in your letter as ankle height, poly/spandex blend socks. The “sox” consist of sewn together components of Neoprene laminated with the 95% polyester, 5% spandex knit textile material. The upper is sewn to a separately attached underfoot component made of Neoprene and edged around the topline. The material that comes in contact with the ground when the item is worn is the textile material. Your letter, the packaging, and the company’s website, show the “Wetsox Fin Sox” are used with swimming fins to prevent friction and also for use without other footwear while paddle boarding, snorkeling, kayaking and walking in hot sand. Since these “sox” have separately attached outer soles they are considered footwear for tariff classification purposes.
Style “Wetsox Originals” is a sock constructed of 83% polyester, 17% spandex knit fabric. The sock is calf length and features a split toe. You state that it also comes with a round toe. You state that the sock will be used with wetsuits and wetsuit products.
Style “Wetsox Therms” is a sock constructed of a three layer bonded knit fabric constructed of an exterior layer of 83% spandex, 17% nylon, a neoprene core and an interior layer of 83% spandex, 17% nylon. The sock is calf length and features a split toe. You state it also comes with a round toe. You state that the sock will be used with wetsuits and wetsuit products.
Style “Wetsox Snow Sox” is a sock constructed of a three layer bonded knit fabric constructed of an exterior layer of 83% spandex, 17% nylon, a neoprene core and an interior layer of 83% spandex, 17% nylon. You state that the interior fabric wicks away moisture. The sock features a 100% polyester toe and heel patch. You indicate that the sock will be used with snow and ski boots.
Style “Wetsox Wader Sox” is a sock constructed of a three layer bonded knit fabric constructed of an exterior layer of 83% spandex, 17% nylon, a neoprene core and an interior layer of 83% spandex, 17% nylon. You state the interior fabric wicks away moisture. The submitted sample sock features a 100% polyester heel patch. You state that the sock will be used with hunting boots, wading boots and fishing products.
The applicable subheading for the “Wetsox Fin Sox” will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other footwear: With uppers of textile materials: Other: For women. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the “Wetsox Originals”, “Wetsox Therms”, “Wetsox Snow Sox” and “Wetsox Wader Sox” styles will be 6115.96.9020, HTSUS, which provides for Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery…and footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other. The rate of duty 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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division