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HQ 967733




December 12, 2005

CLA-2 RR:CTF:TCM 967733 TMF

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111

Ms. Genevieve M. Rafter Keddy
J.M. Customs Brokers, Inc.
147-55 175th Street
Jamaica, NY 11734

RE: Revocation of New York Ruling Letter (NY) H86887, dated January 18, 2002; Classification of a “Duck Rattle Sock/Foot Jingle”

Dear Ms. Rafter Keddy:

In New York Ruling Letter (NY) H86887, issued to you January 18, 2002, merchandise identified as “Duck Rattle Sock/Foot Jingle” was classified in subheading 9503.90.0080, HTSUSA, which essentially provides for other toys. We have reviewed NY H86887 and find it to be in error. Therefore, this ruling revokes NY H86887.

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 New York Ruling Letter (NY) H86887, dated January 18, 2002, was published in the October 19, 2005, CUSTOMS BULLETIN, Volume 39, Number 43. One comment was received in response to this notice.

FACTS:

NY H86887 describes the subject article as follows:

Duck Rattle Sock/Foot Jingle, consists of an infant sized sock with a rattle sewn to the front top of the sock. The rattle itself is concealed within a lightly padded cotton duck. The article provides a stimulating and entertaining form of amusement to an infant.

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 socks 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 socks than as other toys, and as socks with rattles, rather than rattles with socks. Thus, they are not properly classified in subheading 9503.90.

In this case, the facts of NY H86887 do not indicate whether the subject socks are woven or knitted, whether they have an applied sole, nor do they provide any information about fiber content. We presume that they are knitted, that they do not have applied soles, and find that they are classifiable in chapter 61, specifically heading 6111. If the fiber content is determined to be of cotton, the subject socks are classifiable in subheading 6111.20.6050; if of a synthetic fiber, they are classifiable in subheading 6111.30.5050; or if of an artificial fiber, they are classifiable in subheading 6111.90.5050, HTSUSA. Once this information is provided by the importer, classification at the eight-digit level can be determined.

HOLDING:

The subject “Duck Rattle Sock/Foot Jingle” is classifiable in heading 6111, which covers babies’ garments and clothing accessories, knitted or crocheted. When the importer provides the fiber content of the textile article, the eight-digit level classification and quota category number can be determined.

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 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:

NY H86887, dated January 18, 2002 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

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