We have two peers: A and B
A calls close()
A sends FIN to B
A goes into FIN_WAIT_1 state
B receives FIN
B sends ACK to A
B goes into CLOSE_WAIT state
A receives ACK
A goes into FIN_WAIT_2 state
B calls close()
B sends FIN to A
B goes into LAST_ACK state
A receives FIN
A sends ACK to B
A goes into TIME_WAIT state
B receives ACK
B goes to CLOSED state – i.e. is removed from the socket tables