CLA-2-61:OT:RR:NC:N3:354
Mr. Alex French
Carmichael International Service
533 Glendale Blvd.
Los Angeles, CA 90026
RE: The tariff classification of socks from China
Dear Mr. French:
In your letter dated April 15, 2021, you requested a tariff classification ruling on behalf of your client, Cozy Comfort Company LLC. The sample will be retained by this office.
Style 26745 is a slipper sock constructed of 100% polyester knit fabric. The sock extends to just below the knee and features a polyester fleece lining and plastic gripper overlays on the bottom of the sock.
The applicable subheading for this sock will be 6115.96.9020, Harmonized Tariff Schedule of the United States (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 6115.96.9020, 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. See 84 Fed. Reg. 69,447 (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, including information on exclusions and their effective dates, 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.
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