In Ruling NY N304090, Customs and Border Protection (CBP) discussed the Classification of Knit Socks with Sensors from France. The pair of knit socks are part of the “PUP (Patient is Up) system, which is designed to alert the caregivers in a hospital, clinic, nursing home, or other facility that a patient is attempting to exit the bed or stand. The sensors measure pressure resistance, gravitational/directional alignment to the ground and motion. The socks include pressure sensors incorporated into the toe, heel and arch of a sock using pressure sensitive fibers and also a Bluetooth transmitter affixed to the exterior of the sock in the ankle region. The caregiver will assist the patient in putting on the sock, add the patient’s data into a PUP tablet (not being imported) and when the patient moves, the tablet and other devices (not being imported) will be alerted.
CBP determined that the applicable subheading for these socks is 6115.95.9000, 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 cotton: Other.” The rate of duty will be 13.5% ad valorem.