CLA-2-61:OT:RR:NC:TAB:354
Ms. Francine Ramsey
Hampton Direct Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of toe socks from Taiwan.
Dear Ms. Ramsey:
In your letter dated November 26, 2007 you requested a classification ruling.
You have submitted a sample of a pair of toe socks, sku #63050, made up of 37% rayon, 36% cotton, 14% polyester, 7% nylon, 3% rubber and 3% spandex knit fabric. The toe socks cover only the toes of the feet, leaving the top portion of each toe exposed. They are designed to keep toes apart while reducing friction, keeping them dry by absorbing excess moisture, and offering relief from corns, athlete’s foot, and other toe ailments.
The applicable subheading for the toe socks will be 6115.99.1920, Harmonized Tariff Schedule of the United States (HTSUS), which provides for panty hose, tights, stockings, socks and other hosiery, knitted or crocheted, other: of other textile materials: of artificial fibers: other: other. The duty rate will be 14.6% 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 http://www.usitc.gov/tata/hts/.
The toe socks fall within textile category 632. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division