CLA-2-61:OT:RR:NC:N3:354
Ms. Maartje L. Morris
Crocs Inc.
13601 Via Varra
Broomfield, CO 80020
RE: The tariff classification of socks from China
Dear Ms. Morris:
In your letter dated September 22, 2021, you requested a tariff classification ruling.
SKU 207863 is a retail sock set consisting of two knit socks constructed of 59.8% cotton, 23.3 % nylon, 14.4% polyester, 2.5% elastane and one knit sock composed of 48% polyester, 37% cotton, 12% nylon, 3% elastane. You state that the consumer can choose which color to wear and mix and match the socks.
You state that this should be considered a set and should be classified by the first two socks as the essential character. We disagree.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) that the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
Although this is sold as a set, it is not considered a set for customs purposes because the socks are not classifiable in different headings as each will fall under heading 6115, HTSUS. Additionally, the socks are not designed to be used together to meet a particular need nor carry out a specific activity since all three socks cannot be used at one time. Consequently, each item is classifiable separately under its appropriate heading.
The applicable subheading for the first two socks will be 6115.95.9000, 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 cotton: Other.” The general rate of duty will be 13.5% ad valorem.
The applicable subheading for the third sock 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 general rate of duty will be 14.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6115.95.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading, 6115.95.9000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6115.96.9020, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019).
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
You also ask about the quantity. The quantity is determined in dozens by pairs.
You also ask about the marking of the fiber composition; however, we do not regulate that. Textile fiber products imported into the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. To ensure compliance with this Act, we suggest you contact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov.
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