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HQ 084039


APRIL 26, 1989

CLA-2 CO:R:C:G 084039 PR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.99.1520

Marian R. Shelton, Esquire
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, New York 10017

RE: NYRL 829093--Classification of Leg Warmers

Dear Ms. Shelton:

We have reviewed the above referenced ruling, dated November 18, 1988, responding to your inquiry on behalf of Orit Imports, Inc., and have found it to be partially in error. Accordingly, pursuant to Section 177.9, Customs Regulations (19 CFR 177.9), NYRL 829093 is modified to reflect the following.

FACTS:

The merchandise in question is a pair of knit leg warmers, wholly of man-made fibers. NYRL 829093 classified the leg warmers under the provision for other garments of man-made fibers, in subheading 6114.30.3070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), with duty at the rate of 16.1 percent ad valorem.

ISSUE:

The issue presented is whether leg warmers are classifiable as other garments or whether they are more properly classifiable under a provision for gaiters, leggings, and similar articles, in Chapter 64, HTSUSA.

LAW AND ANALYSIS:

Heading 6406, HTSUSA, provides for, among other things, gaiters, leggings, and similar articles. To determine what constitutes "similar articles", we look to the Harmonized Commodity Description and Coding System, Explanatory Notes, which are the official interpretation of the HTSUSA at the international (4 and 6 digit) level. The Explanatory Notes, at page 880, specifically state that leg warmers are includable in Heading 6406. However, the explanatory notes will not be followed if they conflict with a legally required classification.

Leg warmers are described in two headings--in 6114 and in 6406. General Rule of Interpretation 3(a), HTSUSA, provides, in part, that where goods are classifiable under two or more headings and only one or none of those headings refers to part only of the materials, substances, or components making up those goods, the heading which provides the most specific classification will govern. In this instance, Heading 6406 is more specific than Heading 6114. Accordingly, pursuant to both the explanatory notes and the general interpretive rules, the instant merchandise is classifiable in Heading 6406.

HOLDING:

Knit leg warmers of man-made fibers are classifiable under the provision for gaiters, leggings, and similar articles, and under the statistical annotation for leg warmers, in Subheading 6406.99.1520, with duty, as a product of Taiwan, at the rate of 17 percent ad valorem. Merchandise classifiable under that subheading has a Textile and Apparel Category designation of 659.

Sincerely,

John Durant, Director

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