N305718 N3 Ruling Active

The tariff classification of a slipper sock from China

Issued September 5, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6115.96.9020

Headings: 6115

Product description

The sample will be retained by this office. The slipper sock submitted is an adult unisex item constructed with an outer surface of knit 50% acrylic, 30% nylon, 20% wool that extends to the ankle. The sock features a knit fabric lining, a layer of foam sandwiched between the lining and the outer surface of the bottom of the sock, and plastic overlays in the form of gripping dots and letters forming the company logo and size on the bottom.

CBP rationale

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, sock and other hosiery, including socks for varicose veins…, and footwear without applied soles, knitted or crocheted: other: of synthetic fibers: other: other.

Full text

N305718 September 5, 2019 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6115.96.9020 Ms. Jacqueline Lindstedt Bombas 37 East 18th Street New York, NY 10003 RE: The tariff classification of a slipper sock from China Dear Ms. Lindstedt: In your letter dated August 9, 2019, you requested a tariff classification ruling. The sample will be retained by this office. The slipper sock submitted is an adult unisex item constructed with an outer surface of knit 50% acrylic, 30% nylon, 20% wool that extends to the ankle. The sock features a knit fabric lining, a layer of foam sandwiched between the lining and the outer surface of the bottom of the sock, and plastic overlays in the form of gripping dots and letters forming the company logo and size on the bottom. 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, sock and other hosiery, including socks for varicose veins…, 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. 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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