CLA-2-61:OT:RR:NC:N3:354
Ms. Jenna Hotchkiss
Casper Company, LLC
1122 Naugatuck Ave.
Milford, CT 06461
RE: The tariff classification of a sock from China
Dear Ms. Hotchkiss:
In your letter dated October 28, 2022, you requested a tariff classification ruling.
“Dr, Frederick’s Original Moisturizing Heel Socks” is a pair of knit ankle socks constructed of 85% cotton, 15% spandex. The sock is open toed and features a thermoplastic elastomer gel lining on the interior side of the heel. The gel lining is constructed of 98% styrene-ethylene-butylene-styrene (SEBS) with 0.5% jojoba oil, 0.5% vitamin E, 0.5% rose oil or lavender oil and .5% olive oil. The item is stated to moisturize the heel and works best when the wearer uses their own moisturizer or lotion. The sock is washable and reusable.
The applicable subheading for this item will be 6115.95.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery…and footwear without applied soles, knitted or crocheted: Other: Of cotton: Other.” The general rate of duty will be 13.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6115.95.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6115.95.9000, HTSUS, listed above. 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