CBP Ruling N292411 — The tariff classification of socks from China

Tariff classification

Headings: 6115

Product description

Style SW494 and SW499 are women’s knit crew socks constructed of 67% cotton, 31% nylon and 2% spandex. Style SW495 and SW500 are women’s knit crew socks constructed of 51% cotton, 47% nylon, 2% spandex. Style SW496 and SW497 are women’s knit crew socks constructed of 51% nylon, 47% cotton and 2% spandex. Style SW498 is a woman’s knit crew sock constructed of 69% cotton, 30% nylon, 1% spandex.

CBP rationale

The applicable subheading for styles SW496 and SW497 will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Panty hose, 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 applicable subheading for style SW494, SW499, SW495, SW500 and SW498 will be 6115.95.9000, 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 cotton, other.

Full text

N292411 December 21, 2017 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6115.95.9000; 6115.96.9020 Ms. Jessica Rowe Blue Q 103 Hawthorne Avenue Pittsfield, MA 01201 RE: The tariff classification of socks from China Dear Ms. Rowe: In your letter dated November 27, 2017, you requested a tariff classification ruling. Style SW494 and SW499 are women’s knit crew socks constructed of 67% cotton, 31% nylon and 2% spandex. Style SW495 and SW500 are women’s knit crew socks constructed of 51% cotton, 47% nylon, 2% spandex. Style SW496 and SW497 are women’s knit crew socks constructed of 51% nylon, 47% cotton and 2% spandex. Style SW498 is a woman’s knit crew sock constructed of 69% cotton, 30% nylon, 1% spandex. The applicable subheading for styles SW496 and SW497 will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Panty hose, 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 rate of duty will be 14.6 percent ad valorem. The applicable subheading for style SW494, SW499, SW495, SW500 and SW498 will be 6115.95.9000, 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 cotton, other. The rate of duty will be 13.5% 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

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