United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 HQ Rulings > HQ 967739 - HQ 967885 > HQ 967810

Previous Ruling Next Ruling
HQ 967810




September 19, 2005

CLA-2 RR:CTF:TCM 967810 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 6115.93.9020

Mr. Ed Shapiro
CSL, Inc.
4500 West 31st Street
Chicago, Illinois 60623-4836

RE: Revocation of NY 809412; Disposable Foot Socks; Socks and Other Hosiery Including Footwear Without Applied Soles; Heading 6115; Not Other Made Up Textile Articles.

Dear Mr. Shapiro:

In New York Ruling Letter (NY) 809412, issued to you April 28, 1995, goods described as “Disposable Foot Socks” were classified in subheading 6307.90.9989 (now 6307.90.9889), Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provided for “Other made up articles, including dress patterns: Other: Other, Other: Other.” We have reviewed NY 809412 and have found it to be in error. Therefore, this ruling revokes NY 809412.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY 809412 was published on August 10, 2005, in the Customs Bulletin, Volume 39, Number 33. No comments were received in response to the notice.

FACTS:

In NY 809412, the two samples at issue were described as tubular “Disposable Foot Socks” made of 100 percent nylon knit fabric, one of which measured approximately 15 centimeters (cm.) long by 4.5 cm. wide, the other approximately 10
cm. long by 8 cm. wide, and each had one of its ends sewn closed. The items could be stretched when put on the foot. They were to be worn while trying on shoes in a shoe store, then disposed of after use.

ISSUE:

Whether the merchandise identified as “Disposable Foot Socks” is properly classified as other made-up textile articles in subheading 6307.90.9889, HTSUSA; or as “socks and other hosiery, includingfootwear without applied soles” in subheading 6115.93.9020, HTSUSA.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.

Among other merchandise, chapter 64, HTSUSA, covers footwear. Note 1(b) to chapter 64 states that “[t]his chapter does not cover: Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (section XI).” Section XI, HTSUSA, the section under which chapters 61 and 63 fall, covers textiles and textile articles. Note 1(n) to section XI states that “[t]his section does not cover: Footwear or parts of footwear, gaiters or leggings or similar articles of chapter 64.” Chapter 61, HTSUSA, covers articles of apparel and clothing accessories, knitted or crocheted. Chapter 63, HTSUSA, covers other made up textile articles, needlecraft sets, worn clothing, worn textile articles, and rags. Among other goods, heading 6115, HTSUSA, covers “...stockings, socks and other hosiery, including...footwear without applied soles....” [Emphasis added.] Heading 6307, HTSUSA, covers “Other made up articles, including dress patterns.” In pertinent part, the EN to heading 6307 state that “[t]his heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.” [Emphasis in original.]

The “Disposable Foot Socks” at issue are textile articles designed to be worn inside other footwear for sanitary purposes. The articles appear to constitute “socks and other hosiery, includingfootwear without applied soles,” goods which are
specifically named in the text of heading 6115, HTSUSA. As indicated by the EN to heading 6307, made up textile articles that are included more specifically in other headings of Section XI (e.g., heading 6115) are not covered by heading 6307.

CBP has issued several rulings that support classification of the “Disposable Foot Socks” under heading 6115, HTSUSA, as “stockings, socks and other hosiery, includingfootwear without applied soles, knitted or crocheted.“ See, e.g., NY D82252, dated September 23, 1998 (knitted disposable foot sock used for sanitary purposes by potential buyers in retail shoe stores, then thrown away, classified in subheading 6115.93.9020); NY H80268, dated May 18, 2001 (knitted disposable tube socks classified in subheading 6115.93.9020); NY R00232, dated April 28, 2004 (knitted tube sock with plastic traction dots classified in subheading 6115.93.9020); and NY L83047, dated April 8, 2005 (knitted slipper sock without separately applied outer sole classified in subheading 6115.93.9020).

In light of the above analysis and of CBP’s consistent classification treatment of goods substantially similar to the “Disposable Foot Socks,” we find that the items are classified in subheading 6115.93.9020, HTSUSA.

HOLDING:

The items identified as “Disposable Foot Socks” are classified in subheading 6115.93.9020, HTSUSA, the provision for “Panty hose...stockings, socks and other hosiery, including...footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other, Other.” The general column one duty rate is 14.6 percent ad valorem.

Merchandise classified in subheading 6115.93.9020, HTSUSA, falls within textile category 632. Quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent negotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas," which is available on our web cite at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web cite of the Office of Textiles and Apparel of the Department of Commerce at http://otexa.ita.doc.gov.

NY 809412, dated April 28, 1995, is hereby revoked. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,


Previous Ruling Next Ruling

See also: