CLA-2-61:OT:RR:NC:TA:348
Mr. John M. Peterson
Neville Peterson LLP
17 State Street, 19th Floor
New York, NY 10004
RE: The tariff classification of hosiery from Switzerland
Dear Mr. Peterson:
In your letter dated August 5, 2010, on behalf of your client Sigvaris Inc., you requested a tariff classification ruling. Three samples of hosiery were submitted with your request.
Styles P4P2CMLU99, P4P2CMSU99 and P4P2CXMU99 are knee-length hosiery composed of 64% nylon, 17% polyester and 19% spandex. Your correspondence indicates that this product will be marketed to and worn by athletes and provides graduated compression in the range of 20-30 mm of mercury, with the strongest compression being applied to the foot and ankle, gradually decreasing to the mid-calf.
Your letter of inquiry states that it is your opinion that this hosiery would be classified under heading 6115.10.0500 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification.
It is Customs position that surgical compression hosiery, because of their construction and application of use, were more than simply compression stockings to treat varicose veins. This hosiery is generally of heavy gauge, opaque, of elasticized knit fabric with either one-way or two-way stretch and is designed to supply compression in the ranges of 30-40 mm mercury to 50-60 mercury. They are prescribed by physicians for the treatment of venous diseases and other serious conditions such as reversible and irreversible lymphedema and severe post-thrombotic treatment.
The applicable subheading for styles P4P2CMLU99, P4P2CMSU99 and P4P2CXMU99 will be 6115.30.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s full length or knee length hosiery, measuring per single yarn less than 67 decitex: other, of man-made fibers. The rate of duty 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/.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division