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 > 2006 HQ Rulings > HQ 967488 - HQ 967737 > HQ 967731

Previous Ruling Next Ruling
HQ 967731





December 12, 2005

CLA-2 RR:CTF:TCM 967731 TMF

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5050

Donna Van den Broeke
Kat Import Brokers, Inc.
514 Eccles Avenue South
San Francisco, CA 94080

RE: Revocation of Port Decision (PD) D88311, dated March 3, 1999; Classification of two styles of “Foot Rattles”

Dear Ms. Van den Broeke:

In Port Decision (PD) D88311, issued to you March 3, 1999, two styles of merchandise identified as “Foot Rattles” were classified in subheading 9503.90.0045, HTSUSA, which provided, in pertinent part, for other toys. We have reviewed PD D88311 and find it to be in error. Therefore, this ruling revokes PD D88311.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice proposing to revoke Port Decision (PD) D88311, dated March 3, 1999, was published in the October 19, 2005, CUSTOMS BULLETIN, Volume 39, Number 43. One comment was received in response to this notice.

FACTS:

PD D88311 describes the two styles of Foot Rattles, identified as product numbers 2209 and 2409 as follows:

The products are rattles attached to infant’s leg socks made of 65% polyester and 35% cotton. The rattles are in a flat textile enclosure sewn to the bottom part of the sock. The attachments have either “Winnie the Pooh” or a “Sesame Street” character screen printed on the front side of the rattle enclosure. When placed on the infant’s foot the movement of the leg will cause the rattle to make noise.

ISSUE:
What is the classification of the subject merchandise?

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. When goods cannot be classified solely on the basis of GRI 1 and if the terms of the headings and any relative section or chapter notes do not require otherwise, the remaining GRIs 2 through 6 may be applied.

Additionally, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) are the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Subheading 9503.90, HTSUSA, covers, in pertinent part, other toys. Chapter 95, HTSUSA, which provides essentially for toys, games and sports equipment, requires that an article classifiable therein must be designed principally to amuse. The subject merchandise is not so designed. The subject booties are designed to be worn as apparel. The amusement aspect of the merchandise is secondary to its principal function, which is to cover the feet. The goods are more accurately described as booties than as other toys, and as booties with rattles, rather than rattles with booties. Thus, they are not properly classified in subheading 9503.90.

In this case, the material comprising the subject socks is made of a blend of 65 percent polyester/35 percent cotton fibers. The facts do not state whether the socks have an applied sole, nor whether the material is woven or knitted. We presume that the subject socks are knitted and that they lack an applied sole. Therefore, we find the merchandise to be classifiable as babies garments in chapter 61, specifically subheading 6111.30.5050, HTSUSA, which provides for “Babies’ garments and clothing accessories: knitted or crocheted: Of synthetic fibers: OtherOther: Babies’ socks and booties.”

HOLDING:

The two styles of “Foot Rattles”, identified as styles 2209 and 2409, are classifiable in subheading 6111.30.5050, HTSUSA, which provides for “Babies’ garments and clothing accessories: knitted or crocheted: Of synthetic fibers: OtherOther: Babies’ socks and booties.” The general column one duty rate is 16 percent. The textile quota category is 239.

Quota/visa requirements are no longer applicable for merchandise which is the product of a World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas”, which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions and related issues, we refer you to the web site at the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

EFFECT ON OTHER RULINGS:

PD D88311, dated March 3, 1999, is hereby revoked.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

Myles B. Harmon, Director

Previous Ruling Next Ruling

See also: