&&According to the sample provided and information submitted, the product is a set of 2 pairs of knitted ladies socks. Both pairs of socks are attached to one another by means of a plastic fastener and are sold together. The first pair, gray in color with star motif are made of 87% cotton, 11% polyester and 2% elastane. They have grips on the sole. The second pair are white and gray and are made of 97% polyester and 3% elastane.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 6115.96.00.30. This tariff classification number is correct.&&&&None of the pair of socks provides this set its essential character and thus the goods cannot be classified by reference to General Rules for the Interpretation 3(b). They are to be classified by reference to Rule 3(c) which means in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.&&