CLA-2-64:S:N:N3D:346 851690
Mr. L. Smith
Wells Lamont
6640 West Touhy Avenue
Chicago, IL 60648-4587
RE: The tariff classification of leg warmers from Korea.
Dear Mr. Smith:
In your letter dated April 17, 1990, you requested a tariff
classification ruling.
You state that this item will be worn for warmth by football
players in cold weather, presumably when they are on the
sidelines. When the two large "hook and loop" closures are
opened, the sample is about 21 inches long and twenty inches
wide. The outer surface is a woven fabric which is, you state,
65 percent polyester/35 percent cotton. You also state that the
lining is 100 percent nylon and that the insulating layer between
them is 100 percent polyester.
Although this item is different from the traditional leg
warmers of knit fabric which are used by dancers when doing
warming-up exercises in a dance studio and which are rolled on
and off, your samples purpose is unquestionably to keep the
wearer's leg warm.
The applicable subheading for the sample will be
6406.99.1520, Harmonized Tariff Schedule of the United States
(HTS), which provides for gaiters, leggings and similar articles;
leg warmers; of textile materials of man-made fibers. The rate
of duty will be 17 percent ad valorem.
This HTS falls within textile category designation 659.
Based upon international textile trade agreements, products of
Korea are subject to textile visas and/or quotas.
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 (Restraints Levels), an
internal issuance of the U.S. Customs Service, which is available
for inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport