CLA-2 CO:R:C:G 084039 PR
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
Commercial Rulings Division