The tariff classification of socks from the Dominican Republic.

NY L81571 January 12, 2005 CLA-2-61:RR:NC:3:353 L81571 CATEGORY: Classification TARIFF NO.: 6115.91.0000 Mr. Franco Grutti Seajet Express Inc. 46 Arlington St. Chelsea, MA 02150 RE: The tariff classification of socks from the Dominican Republic. Dear Mr. Grutti: In your letter dated December 10, 2004, on behalf of Listos Inc. DBA MPI Outdoors, you requested a tariff classification ruling. The submitted sample is a Battery Powered Heated Sock. The sock is constructed of knit 100% wool with wire inserts and a battery pack on each sock (batteries not included). The applicable subheading for the Battery Powered Heated Sock will be 6115.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Panty hose, tights, stockings, socks and other hosiery…Other: Of wool or fine animal hair. The general rate of duty will be 11.3% ad valorem. You state that the socks are made in the United States and the wire and battery pack are made in China. All the items are shipped to the Dominican Republic where the wire is inserted in the sock and battery pack is attached. The finished product is then shipped to the USA. You ask whether upon re-entry into the United States if duty would only be paid on the value of the wire, battery pack and shipping from China plus the cost of assembly in the United States. We believe you are requesting a ruling regarding the applicability of 9802.00.80. If so, please state so. This office will need additional information to make such a determination. We would need a sample of the battery pack and wires as shipped from China to the Dominican Republic and a sample of the sock as shipped from the USA to the Dominican Republic. Finally, we require a detailed, step-by-step, description of all the operations performed in the Dominican Republic (including packaging). 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division