CLA-2-61:RR:NC:3:353 H87957
Ms. Lila Needham
Franklin Sports Inc.
P.O. Box 508
17 Campanelli Parkway
Stoughton, MA 02072
RE: The tariff classification of a shin sock from China.
Dear Ms. Needham:
In your letter dated January 29, 2002 you requested a tariff classification ruling.
The submitted sample Shin Sock is constructed of knit 100% polyester fabric. The sock contains a permanent shin guard constructed of a high-density polyethylene shell and EVA foam. The shin sock is worn when playing soccer.
Although a protective element has been added, the item’s basic function is as a sock.
The applicable subheading for the shin sock will be 6115.93.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Panty hose, tights, stockings, socks and other hosiery…knitted or crocheted: Other: Of synthetic fibers: Other: Other, Other.” The rate of duty will be 14.8% ad valorem.
China is a member of the World Trade Organization (WTO), and the Shin Sock is not subject to quota or the requirements of a visa.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division