CLA-2-61:OT:RR:NC:TA:348
Mr. Jason M. Waite
Alston & Bird LLP
The Atlantic Building
950 F Street, NW
Washington, DC 20004-1404
RE: The tariff classification of girls’ socks from China.
Dear Mr. Waite:
In your letter dated December 29. 2010, on behalf of your client GoldToeMoretz, LLC, you requested a tariff classification ruling. Your samples are being returned as requested.
The submitted sample, identified as Style AG168, is a pair of girls’ anklet socks. It is composed of 71% cotton, 26% polyester and 3% spandex. The socks have a seam at the toe and a ribbed knit top. The knit top folds down and is trimmed with organza ruffles.
The submitted sample, identified as Style AG169, is a pair of girls’ anklet socks. It is composed of 71% cotton, 26% polyester and 3% spandex. The socks have a seam at the toe and a ribbed knit top. The knit top folds down and is trimmed with an eyelet ruffle.
Your letter of inquiry states that it is your opinion that the socks would be classified under heading 6115.95.6000 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification.
In your letter, you describe the trim for AG168 as “tutu lace” and the trim for AG169 as “embroidery lace.” Examination reveals that trim for Style AG168 is a woven fabric and the trim for Style AG169 is a woven fabric embellished with eyelet embroidery. Woven fabrics are specifically excluded from the tariff provision for lace and net fabrics found in heading in 5804, HTSUS.
Per Explanatory Notes to 5804:
“Lace is an ornamental or decorative openwork fabric in which the design elements (more or less intricate) formed by the intertwisting of threads….It is an essential characteristic of lace that the design element is not worked on a pre-existing ground. For the purposes of this heading the term therefore does not extend to products of similar appearance and, indeed, sometimes known as lace…. Such products are classified as embroidery in heading 58.10…etc. The heading also excludes openwork products of any kind produced by knitting by hand or machine (Chapter 60); these can be recognized usually by the characteristic knitting stitch, particularly at the solid parts.”
The applicable subheading for Style AG168 and AG169 will be 6115.95.9000, HTSUS, which provides for pantyhose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted, other, of cotton, other. The rate of duty will be 13.5%.
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