OT:RR:CTF:TCM H219215 EE
Mr. Jan de Beer
Frost Brown Todd LLC
250 West Main Street, Suite 2800
Lexington, KY 40507
Re: Request for reconsideration of NY N221321; Tariff classification of style #SGS100 crew style socks; style #SGS101 ankle style socks; style #SGS104 ankle style socks
Dear Mr. De Beer:
This is in response to your August 29, 2012 request for reconsideration of New York Ruling Letter (“NY”) N221321, dated June 29, 2012. In that ruling, the National Commodity Specialist Division (“NCSD”) determined that style #SGS100 crew style socks are classified under subheading 6115.96.9010, Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”), which provides for “[p]anty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: [o]ther: [o]f synthetic fibers: [o]ther: [c]ontaining 23 percent or more by weight of wool or fine animal hair.” The NCSD also determined that style #SGS101 and style #SGS104 ankle style socks are classified under subheading 6115.96.9020, HTSUSA, which provides for “[p]anty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: [o]ther: [o]f synthetic fibers: [o]ther: [o]ther.” Finally, the NCSD determined that style #SGS108 crew style socks are classified under subheading 6115.94.0000, HTSUSA, which provides for “[p]anty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: [o]ther: [o]f wool or fine animal hair.” You provided samples of sock style #s SGS100, SGS101, and SGS104 with your request for reconsideration. The samples will be returned. We have reconsidered NY N221321 and affirm that decision.
As stated in NY N221321, style #SGS100 is a pair of crew style socks constructed of 43% acrylic, 43% merino wool, 13% polyester, and 1% spandex knit fabric. Style #SGS101 is a pair of ankle style socks constructed of 77% acrylic, 13% merino wool, 7% polyester, and 3% spandex knit fabric. Style #SGS104 is a pair of ankle style socks constructed of 90% acrylic, 7% polyester, and 3% spandex knit fabric. Style #SGS108 is a pair of crew style socks constructed of 64% merino wool, 19% nylon, 16% polyester, and 1% spandex knit fabric. You contest the NCSD’s classification of style #s SGS100, SGS101, and SGS104; however, you do not contest the classification of style #SGS108.
You state that due to a miscommunication and inadvertent oversight on the part of the broker, the classification request submitted to the NCSD only contained a brief recitation of the component make-up of the individual sock styles. You claim that the request failed to include information critical to the accurate classification of the merchandise, namely that the socks contained specially-designed “netting”. You claim that style #s SGS100, SGS101, and SGS104 contain a variety of geometric-shaped nets which are matched in configuration to the socks’ performance requirements and end-use (e.g., running, hiking, general wear). You explain that the nets are made using a state-of-the-art non-monofilament suspension net knitting technique wherein the various intersections of thread are knotted to form the net/mesh layers in the sock. You indicate that the netting is a critical component of the socks’ make-up as this feature provides enhanced air circulation, heightened comfort performance/stability as well as increased sock longevity. You state that if the broker had provided the NCSD with this manufacturing information, style #SGS100 would have been classified under subheading 6115.96.6010, HTSUSA, style #s SGS101 and SGS104 would have been classified under subheading 6115.96.6020, HTSUSA.
The samples were submitted to the U.S. Customs and Border Protection (“CBP”) Laboratory for analysis. CBP Laboratories and Scientific Services Reports concerning style #s SGS100, SGS101, and SGS104 indicate that the areas of the socks you claim to be of net construction are actually of weft knit construction for each style. The specified areas that you note are not of a net construction. Accordingly, we affirm NY N221321.
Sincerely,
Myles B. Harmon, Director
Trade and Commercial Facilitation Division