CLA-2 CO:R:C:G 087420 DRR 851317
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.
-2-
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.
-3-
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
Commercial Rulings Division
6 cc: Area Dir., N.Y. Seaport
D. Rimmer library/peh
087420