The tariff classification of socks from Turkey and China

N122798 September 16, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6115.96.9020 Alexander Markarian Marlex Trading Corp. 300 Winston Drive Cliffside Park, NJ 07010 RE: The tariff classification of socks from Turkey and China Dear Mr. Markarian: In your letter dated September 7, 2010, you requested a tariff classification ruling. Eight pairs of men’s mid calf length toe socks were submitted for review. The submitted samples will be returned. Style 3040S seamed toe, is constructed of 97% nylon and 3% spandex. It features a single cable pattern and a hemmed rib-knit elasticized top. Style 3040 un-seamed toe, is constructed of 97% nylon and 3% spandex. It features a single cable pattern and a hemmed rib-knit elasticized top. Style 3044S seamed toe, is constructed of 97% nylon and 3% spandex. It features a diamond pattern and a hemmed rib-knit elasticized top. Style 3044 un-seamed toe, is constructed of 97% nylon and 3% spandex. It features a diamond pattern and a hemmed rib-knit elasticized top. Style 3057S seamed toe, is constructed of 97% nylon and 3% spandex. It features a lattice pattern and a hemmed rib-knit elasticized top.  Style 3057 un-seamed toe, is constructed of 97% nylon and 3% spandex. It features a lattice pattern and a hemmed rib-knit elasticized top. Style 3059S seamed toe, is constructed of 97% nylon and 3% spandex. It features a diamond pattern and a hemmed rib-knit elasticized top Style 3059 un-seamed toe, is constructed of 97% nylon and 3% spandex. It features a diamond pattern and a hemmed rib-knit elasticized top. You state the socks are unfinished when imported in the U.S. In the U.S., the socks will be pre-boarded, dyed, finished, re-boarded, quality checked and packaged at a finishing plant. General Rule of Interpretation (GRI) 2 (a) states, “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article…” Based on the samples supplied and information provided, the items do have the essential character of the finished article. The applicable subheading for Style 3040S, 3040, 3044S, 3044, 3057S, 3057, 3059S and 3059 will be 6115.96.9020, Harmonized Tariff Schedule of the United States (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 synthetic fibers: other, other. The rate of duty will be 14.6%. 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/. In addition, please observe the following general procedures to request classification rulings under the Harmonized Tariff Schedule of the United States (HTSUS): (1) Ruling requests must concern prospective shipments and be in writing. (2) Ruling requests will contain a maximum of 5 items in order to be accepted. The items in a single request must be of the same class or kind. For example, a request concerning textile articles may not include items such as footwear. (3) The outside of envelopes and packages should be annotated “Binding Ruling Request.” (4) Rulings will not be issued in response to oral requests. (5) A copy of the ruling or the ruling control number should be provided with the entry documents filed at the time the merchandise is imported. (6) Rulings will be binding at all ports of entry, effective on the date of the ruling letter, unless revoked by the Headquarters Office of Regulations and Rulings (OR&R). (7) Ruling requests must be in writing, and must contain a complete statement of all relevant facts relating to the transaction including: names, addresses, and other identifying information of all interested parties (if known); the manufacturer ID code (if known); name(s) of the port(s) in which the merchandise will be entered (if known); description of the transaction; for example, a prospective importation (merchandise) from (country); a statement that there are, to the importer’s knowledge, no issues on the commodity pending before Customs or any court; and a statement as to whether classification (HTSUS) advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any. (8) Ruling requests must also contain sufficient information to determine the proper tariff classification, such as: a full and complete description of the article, in the condition in which it will be imported; the article’s principal use in the United States; the commercial, common, or technical designation; for articles composed of two or more materials, the relative quantity by weight of each component; samples, individually packed for mailing, or illustrative literature; chemical Analysis, flow charts, CAS number, etc.; inclusion of any special invoicing requirements in Part 141 of the Customs Regulations (if known); and any other information that may assist in determining the appropriate tariff classification of the article. 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