The tariff classification of socks from China.

NY K87990 August 6, 2004 CLA-2-61:RR:NC:3:353 K87990 CATEGORY: Classification TARIFF NO.: 6115.93.9020 Mr. Charles D. Ashear Paris Asia, Ltd. 350 Fifth Ave. Floor 70 New York, NY 10118 RE: The tariff classification of socks from China. Dear Mr. Ashear: In your letter dated July 22, 2004, on behalf of Wal-Mart Stores, Inc., you requested a classification ruling. The samples will be returned to you as requested. Three samples were submitted with your request. Style CG140R is a ribbed knit toe sock with an elasticized top. The sock is made of 92% acrylic, 1% rubber and 6% other man-made fibers. Style CL252R is a slipper sock made of knit 98% polyester and 2% spandex. The applicable subheading for styles CG140R and CL252R will be 6115.93.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Panty hose…socks…without applies soles…knitted or crocheted: Other: Of synthetic fibers: Other: Other, Other." The duty rate will be 14.6%. There are no quota or visa requirements on this merchandise. Regarding the socks with a Christmas Tree design, in Russ Berrie & Co. v. United States, Court No. 00-01-000018, the United States Court of International Trade (CIT) issued a decision on the scope of the term “festive articles.” The decision has been appealed to the United States Court of Appeals for the Federal Circuit (CAFC), App. No. 04-1084. Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal there from. Since the classification of style CL350R, which is the subject of this request for a ruling, may be affected by the case before the Court, we are precluded from issuing a ruling on the item. 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