H313592

U.S. Department of Homeland Security Washington, DC 20229 U.S. Customs and Border Protection HQ H313592 October 19, 2021 OT:RR:CTF:FTM H313592 MJD CATEGORY: Classification TARIFF NO.: 6115.10.40; 6307.90.98 Center Director U.S. Customs and Border Protection Apparel, Footwear & Textiles CEE 555 Battery Street, Room 401 San Francisco, CA 94111 Attn: Daniel Wong, Import Specialist Re: Application for Further Review of Protest No. 1512-20-100291; Classification of Men’s and Women’s graduated compression socks and graduated compression calf sleeves Dear Center Director: This is in reference to the Application for Further Review (“AFR”) of Protest No. 1512-20-100291 (“Protest”), timely filed by K&L Gates LLP, on February 6, 2020, on behalf of their client, mediUSA L.P. (hereinafter “Protestant” or “Medi”), contesting U.S Customs and Border Protection’s (“CBP”) tariff classification of several styles of men’s and women’s graduated compression socks and graduated compression calf sleeves under the Harmonized Tariff Schedule of the United States (“HTSUS”). Our decision is set forth below. Protestant has asked that certain information submitted in connection with this Protest be treated as confidential. The request for confidentiality is approved. The information contained within brackets in Protestant’s submission and identified attachments to the Protest, forwarded to our office, will not be released to the public. FACTS: The merchandise at issue consists of several styles of Medi’s men’s and women’s graduated compression socks and graduated compression calf sleeves sold under the label CEP Compression (a division of Medi). The socks include knee high socks that cover the foot, ankle, and leg above the knee; and short socks that cover the foot and ankle. The calf sleeves cover the upper ankle and below the knee area. According to Protestant, the socks and calf sleeves are constructed of knit synthetic materials and are principally “marketed to athletes and other active lifestyle consumers as part of Medi’s CEP line of performance sportswear (http://www.cepcompression.com) for maximizing performance, energy, and endurance due to improved blood circulation and for the prevention of injuries.” Protestant further states that all of the socks and calf sleeves feature a minimum compression of 20 to 30 mm Hg, and are worn for the following reasons: [T]o: (i) counter the effects of venous disease and improve venous valve and arterial functions by facilitating blood circulation; (ii) prevent blood pooling and various types of edema, or swelling; (iii) reduce the risk of Deep Vein Thrombosis; and (iv) stabilize muscles and joints to prevent certain types of injuries (e.g., shin splints, plantar fasciitis) and increase proprioception, which refers to an individual's sense of how the body is positioned in space. The graduated compression socks and graduated compression calf sleeves were entered under subheading 6115.10.0500, HTSUSA (“Annotated”), which provides for “[p]anty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted: Graduated compression hosiery (for example, stockings for varicose veins): Surgical panty hose and surgical stockings with graduated compression for orthopedic treatment.” The column one, general rate of duty is free. The socks were reclassified and liquidated under subheading 6115.10.4000, HTSUSA, which provides for “[p]anty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted: Graduated compression hosiery (for example, stockings for varicose veins): Other graduated compression hosiery: Of synthetic fibers (632).” The column one, general rate of duty is 14.6% ad valorem. The calf sleeves were also liquidated and reclassified, but under subheading 6307.90.9889, HTSUSA, which provides for “[o]ther made up articles, including dress patterns: Other: Other: Other: Other: Other.” The column one, general rate of duty is 7% ad valorem. ISSUE: What is the tariff classification of the graduated compression socks and graduated compression calf sleeves? LAW AND ANALYSIS: Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The Protest was timely filed, within 180 days of liquidation of the entries. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. § 1514(c) (3) (2006)). Further Review of Protest No. 1512-20-100291 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(c) because it involves matters previously ruled upon by the Commissioner of CBP or his designee or by the Customs courts, but facts are alleged, or legal arguments presented which were not considered at the time of the original ruling. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”). 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 GRIs 2 through 6 may then be applied in order. The 2018 and 2019 HTSUS headings under consideration are as follows: 6115: Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted: 6115.10: Graduated compression hosiery (for example, stockings for varicose veins): 6115.10.0500: Surgical panty hose and surgical stockings with graduated compression for orthopedic treatment . . . Other graduated compression hosiery: 6115.10.4000: Of synthetic fibers (632) . . . * * * * * 6307: Other made up articles, including dress patterns: 6307.90: Other: Other: 6307.90.98: Other . . . Other: 6307.90.9889: Other . . . * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are thus useful in ascertaining the proper classification of merchandise. It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed Reg. 35127, 35128 (August 23, 1989). The EN to 61.15, provides, in relevant part, as follows: This heading covers the following knitted or crocheted goods, without distinction between those for women or girls and those for men or boys: […] (4) Graduated compression hosiery, e.g., stockings for varicose veins. […] Subheading Explanatory Note. Subheading 6115.10 For the purposes of subheading 6115.10, “graduated compression hosiery” means hosiery in which the compression is greatest at the ankle and reduces gradually along its length up the leg, so that blood flow is encouraged. EN 63.07, provides, in pertinent part, that: This 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. * * * * * Medi argues that the graduated compression socks and graduated compression calf sleeves are surgical panty hose and surgical stockings with graduated compression for orthopedic treatment classified in subheading 6115.10.0500, HTSUSA, which provides for “[p]anty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted: Graduated compression hosiery (for example, stockings for va

Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The Protest was timely filed, within 180 days of liquidation of the entries. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. § 1514(c) (3) (2006)). Further Review of Protest No. 1512-20-100291 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(c) because it involves matters previously ruled upon by the Commissioner of CBP or his designee or by the Customs courts, but facts are alleged, or legal arguments presented which were not considered at the time of the original ruling. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”). 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 GRIs 2 through 6 may then be applied in order. The 2018 and 2019 HTSUS headings under consideration are as follows: 6115: Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted:6115.10: Graduated compression hosiery (for example, stockings for varicose veins):6115.10.0500: Surgical panty hose and surgical stockings with graduated compression for orthopedic treatment . . . Other graduated compression hosiery: 6115.10.4000: Of synthetic fibers (632) . . . * * * * *6307: Other made up articles, including dress patterns: 6307.90: Other: Other:6307.90.98: Other . . . Other:6307.90.9889: Other . . . * * * * *The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpreta