CLA-2-61:OT:RR:NC:N3:354
Ms. Jessica Rowe
Blue Q
703 West Housatonic Street
Pittsfield, MA 01201
RE: The tariff classification of socks from China
Dear Ms. Rowe:
In your letter dated October 4, 2021, you requested a tariff classification ruling. The samples submitted will be retained by this office.
Styles SW305S, SW305X, SW306S, SW306X, SW307S, SW307X, SW308S, SW308X, SW309S, SW309X, SW310S, SW310X, SW311S, SW311X, SW312S, SW312X, SW313S, SW313X, SW314S, and SW314X are knit ankle socks constructed of 39% cotton, 39% polyester, 19% nylon, and 3% spandex. You describe the socks as sneaker socks.
The applicable subheading for all styles 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 graduated compression hosiery…and footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other. The rate of duty will be 14.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6115.96.9020, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended effective December 15, 2019. See 84 Fed. Reg. 69,447 (December 18, 2019). The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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