Base
N3204052021-07-14New YorkClassification

The tariff classification of socks from China

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of socks from China

Ruling Text

N320405 July 14, 2021 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6115.95.9000; 9903.88.15 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 June 29, 2021, you requested a tariff classification ruling. Style SW200S and SW200X are unisex knit crew socks constructed of 92% cotton, 7% polyester, and 1% spandex. The socks feature sewn on tags and a ribbed knit cuff. The applicable subheading for both styles will be 6115.95.9000, 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 cotton, other. The 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 subheadings 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 subheadings 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, 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 karen.sikorski@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division