CLA-2-61:OT:RR:NC:N3:354
Ms. Lynne McGowan, CHLB, CCS
GHY USA, Inc.
572 South 5th Street
Pembina, ND 58271
RE: The tariff classification of socks from China
Dear Ms. McGowan:
In your letter dated March 18, 2019, you requested a tariff classification ruling on behalf of your client ELI Promotions. The sample will be returned as requested.
The sample submitted is a knit sock constructed of 95% polyester, 5% spandex. The socks have no defined heel and feature a rubber tread design, which you state offers anti-skid or non-slip properties to the bottom of the sock. You state that the socks are used for a patient’s hospital stay.
The applicable subheading for the sock will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other." The duty rate will be 14.6% ad valorem.
You assert that 6405.90.2000, HTSUS, which provides for disposable footwear, designed for one-time use, is the proper classification for these socks, however, we disagree. In order for such footwear to be classified in Chapter 64, HTSUS, the outer sole must be a separately identifiable component prior to its application to the upper and encompass essentially the entire underfoot area. Mere patches, pads, dots, strips, etc., that are attached to a sock’s underfoot area, do not, in and of
themselves, constitute an applied sole. These socks are not classifiable in Chapter 64 as footwear. See Explanatory Note (EN) Chapter 64 Note 1(b), footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI). See also EN Section XII Chapter 64 GENERAL (C), The term “outer sole”….part of the footwear other than an attached heel is in contact with the ground ….no account taken of attached accessories or reinforcements which partly cover the sole.
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