Knit crew socks, 70% cotton 27% polyester 3% spandex, cushioned sole, six-pair packs
Country of origin for this scenario: China.
Recommended HTS code
6115.95.90.00
Other (332)
HIGH confidence. Cotton is the predominant fiber by weight (70%), placing the socks squarely in 6115.95 (of cotton). The product is a standard knit crew sock with no lace/net and no graduated compression feature, so the 'Other' subheading 6115.95.90.00 applies. Three on-point CBP rulings (N280922, N257015, L87589) all classify cotton-predominant knit crew socks of similar blended fiber compositions (cotton/nylon/spandex) to 6115.95.9000 at 13.5% ad valorem. No open classification ambiguity remains; the only open verification is the Chapter 99 Section 301 tariff overlay (9903.88.15 referenced in the footnote), which must be confirmed at entry.
Classification analysis generated on July 15, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI Reasoning
GRI 1 – Heading Identification
The product is knit crew socks, a named article in Heading 6115: "Panty hose, tights, stockings, socks and other hosiery… knitted or crocheted." Classification begins and is resolved within Chapter 61.
GRI 6 – Subheading Selection
Step 1: Is this graduated compression hosiery (6115.10)?
No. The product is described as a standard cushioned-sole crew sock with no graduated compression specification. 6115.10 is excluded.
Step 2: Is this panty hose/tights (6115.21–6115.30)?
No. Crew socks are not panty hose or tights.
Step 3: "Other" hosiery (6115.94–6115.99) – fiber determination
The fiber composition is 70% cotton, 27% polyester, 3% spandex. Under Note 2 to Section XI, the textile component classification is determined by the constituent material of greatest weight. Cotton at 70% is the predominant fiber by weight.
→ 6115.95: Of cotton applies.
Step 4: Within 6115.95 – lace/net vs. other
- 6115.95.60.00: Containing lace or net — not applicable (standard knit construction).
- 6115.95.90.00: Other — applies. This is the 10-digit code present in the verified HTS rows.
Duty Rate
- General (Column 1): 13.5% ad valorem (as shown in verified HTS row for 6115.95.90.00)
- Column 2 ("other"): 51%
- Special: Free for enumerated FTA partners (AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG). China is not an FTA partner; Column 1 general rate applies.
Section 301 Tariff Overlay — Chapter 99 Flag
The verified HTS row for 6115.95.90.00 carries a footnote: "See 9903.88.15." Heading 9903.88.15 provides: "The duty provided in the applicable subheading + 7.5%" for articles the product of China enumerated in U.S. note 20(s). This is an additional-overlay flag to verify at entry — the broker/importer must confirm whether 6115.95.90.00 appears on the 9903.88.15 product list and whether any exclusion (e.g., 9903.88.39 et seq.) applies. Rate not invented here; cited only as the footnote reference present in the supplied evidence.
Ruling Analogies
- N280922 (2016): Men's knit crew socks, 61% cotton/36% nylon/3% spandex (and other cotton-predominant blends) → 6115.95.9000, 13.5%. Directly on-point.
- N257015 (2014): Knit crew socks, 51% cotton/46% nylon/3% spandex → 6115.95.9000, 13.5%. On-point for cotton-predominant blended crew socks.
- L87589 (2005): Cotton-predominant knit toe cover (74% cotton/24% nylon/2% spandex) → 6115.92.9000 (predecessor code, same "of cotton, other" logic), 13.5%. Analogous fiber and construction reasoning.
Candidate Alternatives Disposed
- 6115.10 (compression): No compression specification; excluded.
- 6115.96.90.20 (of synthetic fibers): Polyester/spandex together = 30%, which does not exceed cotton's 70%; synthetic-fiber subheading does not apply.
- Statistical suffix ambiguity (6115.95.9010 vs. 6115.95.9020): The verified HTS rows show only one 10-digit code under 6115.95.90: 6115.95.90.00 (a single .00 suffix). The candidate analysis referenced .9010/.9020 suffixes that do not appear in the supplied HTS evidence and therefore cannot be recommended.
Annual Duty Estimate (indicative)
- 80,000 units × $0.85 = $68,000 dutiable value
- Base duty at 13.5%: ~$9,180
- If 9903.88.15 (+7.5%) applies: additional ~$5,100 → total ~$14,280
- Broker must verify Section 301 applicability and any active exclusions.
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: Men's knit crew socks from China in multiple fiber blends; cotton-predominant styles (61%/36%/3% cotton/nylon/spandex and 59%/39%/2% cotton/nylon/spandex) classified to 6115.95.9000; nylon-predominant styles to 6115.96.9020.
Why it’s analogous: Nearly identical product profile: knit crew socks from China with a cotton/synthetic/spandex blend where cotton predominates by weight. CBP classified the cotton-predominant styles to 6115.95.9000 at 13.5%, directly supporting the same classification for the subject goods at 70% cotton.
What it classified: Knit crew socks from China, 51% cotton/46% nylon/3% spandex, classified to 6115.95.9000 at 13.5%.
Why it’s analogous: Confirms that cotton-predominant knit crew socks (cotton/nylon/spandex blend) classify to 6115.95.9000 even at a lower cotton percentage (51%) than the subject goods (70%), reinforcing the classification at the higher cotton content.
What it classified: Knit cushioned toe cover from China or Korea, 74% cotton/24% nylon/2% spandex, classified to 6115.92.9000 (predecessor 'of cotton, other' hosiery subheading) at 13.5%.
Why it’s analogous: Confirms CBP's approach that a cushioned feature does not alter the cotton-hosiery classification, and that cotton-predominant fiber blends with nylon and spandex fall under the 'of cotton, other' subheading at 13.5% duty.
What the duty looks like
Duty math shown for illustrative declared values — $0.85 per unit at 80,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 13.5%
- Annual declared value at the illustrative numbers
- $68,000
- Base duty per year (illustrative)
- $9,180
Chapter-99 overlay headings flagged on this code
- 9903.88.15 — The duty provided in the applicable subheading + 7.5%. Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Overlay applicability depends on origin, entry date, and any active exclusions — verify at entry.
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 6115.96.90.20 | Other | 14.6% | Applicable only if synthetic fibers (polyester + spandex = 30%) were determined to predominate over cotton — which they do not at 70% cotton. Verified HTS rate: 14.6% general. Excluded under GRI 6 and CBP precedent in N280922. |
| 6115.10.30.00 | Of cotton (332) | 13.5% | Applicable only if the socks incorporate graduated compression (varicose-vein type). No compression specification exists in the product description. Verified HTS rate: 13.5% general. Excluded on product facts. |
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