CLA-2-61:OT:RR:NC:N3:348
Mr. Kevin Maher
C-Air Customhouse Brokers
181 S. Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of girls’ socks from China.
Dear Mr. Maher:
In your letter dated June 26, 2014, on behalf of your client Jacques Moret, you requested a tariff classification ruling. The samples will be returned to you, as requested.
The submitted samples are girl’s slipper socks identified as style numbers 012132-110, 012709-400, 012707-001, 011112-250 and 022430-110, composed of 93% acrylic 6% polyester and 1% spandex knitted fabric.
Style 012132-110 and Style 012709-400 are lined with 100% acrylic knit fabric and feature an upper hemmed rib-knit elasticized top that extends to beyond the ankle, and the bottom of the sock features uniform rubber non-skid traction dots. Styles 012707-001, 011112-250 and 022430-110 are completely lined with a knit pile fabric that overlaps the upper part of the sock which does not cover the ankle, and the bottom features uniform rubber non-skid traction dots.
It is your opinion that the slipper socks would be classified under subheading 6405.20.9015 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with uppers of textile materials: other: house slippers. We disagree with your proposed classification.
Chapter 64 Note 1(b) excludes this merchandise as footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper. To be classified in chapter 64, HTSUS, the outer sole must be a separately identifiable component prior to its application to the upper and encompass essentially the entire underfoot area. Mere patches, pads, dots, strips, etc., that are attached to a socks underfoot area, do not, in and of themselves, constitute an applied sole.
The applicable subheading for style numbers 012132-110, 012709-400, 012707-001, 011112-250 and 022430-110, will be 6115.96.9020, (HTSUS), which provides for "Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other…Other." The duty rate 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 via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division