CLA-2-61:OT:RR:NC:N3:354
Ms. Barbara Scoppa
Foot Sox Inc.
16 Whittemore Street
Gloucester, MA 01930
RE: The tariff classification of socks from China
Dear Ms. Scoppa:
In your letter dated April 3, 2019, you requested a tariff classification ruling.
The samples submitted, style 410 and 410M, are disposable knit socks constructed of 100% polyester. The socks feature an unfinished hem at the top. They will be packaged in a box of 144 and used by shoe department customers for one time use to try on shoes.
You assert that classification under subheading 6115.96, Harmonized Tariff Schedule of the United States (HTSUS) is not correct since your product is not finished hosiery. Per the Explanatory Notes to Chapter 61, HTSUS, “The heading also covers unfinished stockings or socks…provided they have the essential character of the finished article.”
The applicable subheading for both styles 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. 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 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