HQ 0087420 - Reconsideration of NYRL 852317; children's socks - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0087299 - HQ 0087421 > HQ 0087420

HQ 087420

August 2, 1990

CLA-2 CO:R:C:G 087420 DRR 851317

CATEGORY: CLASSIFICATION

TARIFF NO.: 6115.92.2000

Ms. Mary Khollman
Heyman Corporation
6045 W. Howard Street
Niles, Illinois 60648

RE: Reconsideration of NYRL 852317; children's socks

Dear Ms. Khollman:

This is in further response to your letter dated April 3, 1990, requesting the classification of a hair bow and socks in infant, toddler and children's sizes from Korea under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The children's socks were classified under subheading 6115.10.0010, HTSUSA, in New York Ruling Letter (NYRL) 851317, dated May 4, 1990. We have had occasion to review the portion of that ruling which concerns the tariff classification of the children's socks and determined that it is in error.

FACTS:

The merchandise at issue consists of children's socks made of 65 percent cotton, 25 percent nylon and 10 percent spandex knit fabric. NYRL 851317, issued on May 4, 1990, classified the socks under subheading 6115.19.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for panty hose, tights, stockings, socks and other hosiery.

ISSUE:

Whether the socks at issue are classifiable under subheading 6115.19.0010, HTSUSA or subheading 6115.92.2000, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The socks in question are provided for under heading 6115, which provides for panty hose, tights, stockings, socks and other hosiery, ..., knitted or crocheted. Subheading 6115.19.0010, HTSUSA, provides for panty hose and tights of cotton. The cotton socks in question are more correctly provided for under subheading 6115.92.2000, HTSUSA, which provides for panty hose, tights, stockings, socks and other hosiery, ..., knitted or crocheted, other, of cotton, other.

HOLDING:

The children's socks at issue are classified under subheading 6115.92.2000, HTSUSA, with a duty rate of 14.4 percent ad valorem, and subject to textile category 332.

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Pursuant to section 177.9, Custom Regulations (19 C.F.R. 177.9(d)(1)), NYRL 851317 is modified in conformity with the foregoing.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling