The tariff classification of socks from China

N353868 September 24, 2025 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6115.96.9020; 9903.01.24; 9903.01.25 Ms. Pearl Lou Soxnet Socks USA Co. Ltd. 1770 S Vineyard Ave. Ontario, Canada 91761 RE: The tariff classification of socks from China Dear Ms. Lou: In your letter dated September 17, 2025, you requested a tariff classification ruling. Images were provided in lieu of samples. Holiday motif adult unisex knit socks are constructed of 97% polyester, 3% spandex and feature elasticized cuffs. The various styles feature seasonal themes such as Santa Claus, snowman, holly leaves, candy cane stripes, gingerbread man, pumpkins, black cats, bats, and ghosts. You state that they are often sold in festive packaging for retail display. In your ruling request you suggest classification of the socks in 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles. We disagree. Regardless of motif, socks are excluded from classification in Chapter 95 by Chapter Note 1 (x), which excludes apparel and other utilitarian articles. The applicable subheading for the socks will be 6115.96.9020, 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 synthetic fibers: Other: Other.” The general rate of duty will be 14.6 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 6115.96.9020, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading, 6115.96.9020, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division