CLA-2-61:RR:NC:3:353 H82809
Ms. Karen McKee
Warm Buddy Co.
1095 Churchill Crescent
North Vancouver, BC
Canada V7P 1P9
RE: The tariff classification of foot warming socks from Canada.
Dear Ms. McKee:
In your letter dated June 11, 2001, received in this office on June 25, 2001, you requested a classification ruling.
The submitted sample, called Footwarming Socks, for which no style designation was furnished, is constructed of knit 100% cotton fabric and features an additional fleece fabric pocket attached to the bottom of the sock where a warm/cold pack can be placed. The warm/cold pack measures approximately 8x4 inches and is composed a textile pouch filled with rice. The warm/cold pack is either warmed or chilled to the desired temperature. It is then placed in the sock pocket where it warms or chills the soles of the feet.
The socks with the additional pocket and the warm/cold pack are considered a composite good; they are adapted to one another, are mutually complimentary, and would not normally be offered for sale in separate parts. The sock imparts the essential character to the item.
The applicable subheading for the Footwarming Socks will be 6115.92.9000, Harmonized Tariff Schedule of the United States (HTS), 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 cotton: Other: Other.” The general duty rate will be 13.8% ad valorem.
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 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division