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HQ 965346




June 28, 2002

CLA-2 RR:CR:TE 965346 ttd

CATEGORY: CLASSIFICATION

TARIFF NO: 6406.99.1505

Ms. Joanna Cheung, Trade Specialist
Hong Kong Economic & Trade Office
1520 18th Street, NW
Washington, DC 20036-1306

RE: Classification of leg warmers from Hong Kong

Dear Ms. Cheung:

This is in response to your letter, dated December 17, 2001, requesting classification of certain leg warmers imported into the United States by Club Monaco U.S. Inc. from Hong Kong. A shipment was rejected entry at Los Angeles for want of a correct visa. A sample accompanied the ruling request.

FACTS:

The Los Angeles port classified the subject merchandise under subheading 6117.80.9530, HTSUSA, which provides for "other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories. As such, the Los Angeles port rejected entry of the submitted sample, for failing to produce a category 459 visa.

The subject merchandise is described as follows:

(a) Tube-like style;

(b) Rib-knitted at the top and bottom;

(c) Without any closure at the top and the bottom;

(d) With the length of 20"; and

(e) Having 8 stitches per 2 cm.

The knit leg warmers are composed of 35 percent rayon, 29 percent lambs wool, 20 percent nylon, 8 percent cashmere and 8 percent angora.

ISSUE:

What is the proper classification of the subject merchandise.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. While neither legally binding nor dispositive of classification issues, the EN provide commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).

Heading 6406, HTSUSA, provides for, inter alia, gaiters, leggings and similar articles. The EN specifically provide that leg warmers are included in heading 6406. See Headquarters Ruling Letter (HQ) 089583, dated October 2, 1989, wherein Customs classified knit lycra-nylon elastic blend fabric leg warmers in subheading 6406.99.1510, HTSUSA. See also HQ 084039, dated April 26, 1989, wherein Customs classified knit leg warmers of man-made fibers in subheading 6406.99.1520, HTSUSA.

The leg warmers at issue, like those in HQ 089583 and HQ 084039, are the kind of leg warmers encompassed by heading 6406, HTSUSA. Based on the textile fiber weight breakdown, the subject pair of leg warmers is classified under subheading 6406.99.1505, HTSUSA, which provides for " gaiters, leggings and similar articles, Other: Of other materials: Of textile materials Of man-made fibers: Leg-warmers: Containing 23 percent or more by weight of wool or fine animal hair."

HOLDING:

Based on the foregoing, the subject leg warmers are classified under subheading 6406.99.1505, HTSUSA, which provides for "Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: Other: Of other materials: Of textile materials, Of man-made fibers: Leg-warmers: Containing 23 percent or more by weight of wool or fine animal hair." The applicable rate of duty is 15.3 percent ad valorem. The textile quota category is 459.

As leg-warmers classified in subheading 6406.99.1505, HTSUSA, have been integrated under the World Trade Organization Agreement on Textile and Clothing Stage 2, the importation of these leg-warmers made in Hong Kong (a World Trade Organization member country) are exempt from the Category 459 visa requirement.

Sincerely,

John Durant, Director
Commercial Rulings Division

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