H317808

HQ H317808 August 24, 2021 OT:RR:CTF:FTM H317808 PJG CATEGORY: Classification TARIFF NO.: 6406.90.15 Ms. Helen Cooper Original Concepts 701 E. 3rd Street, Suite 130 Los Angeles, CA 90013 RE: Modification of NY N295237, NY N092979, NY N092981 and NY N061590; Classification of Textile Leg Coverings Dear Ms. Cooper: This is in reference to New York Ruling Letter (“NY”) N061590, dated June 16, 2009, issued to you concerning the tariff classification of the Bad Costume (style 36230) under the Harmonized Tariff Schedule of the United States (“HTSUS”). Specifically, the Bad Costume (style 36230) consists of a jacket, trousers, gloves, two belts, a bracelet, and leg coverings, which are referred to as “shoe covers.” This decision concerns only the leg coverings. In NY N061590, U.S. Customs and Border Protection (“CBP”) classified the leg coverings in subheading 6307.90.98, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other.” We have reviewed NY N061590 and find it to be in error with regard to the tariff classification of the leg coverings. For the reasons set forth below, we hereby modify NY N061590 and three other rulings with substantially similar textile leg coverings: NY N295237, dated April 13, 2018, NY N092979, dated March 2, 2010, and NY N092981, dated March 2, 2010. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on June 30, 2021, in Volume 55, Number 25, of the Customs Bulletin. No comments were received in response to this notice. FACTS: In NY N061590, the Bad Costume (style 36230) leg coverings are constructed of knit 95 percent cotton and 5 percent lycra fabric. The leg coverings also “have elastic at the back and numerous straps with metal grommets.” In NY N061590, U.S. Customs and Border Protection (“CBP”) classified the textile leg coverings in subheading 6307.90.98, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other.” In NY N295237, the “Loyal Knit” costume (Item CB17006) leg coverings were “composed of 100% polyester knit fabric” and “tubular shape[d].” CBP classified the textile leg coverings in in subheading 6117.80.95, which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other.” In NY N092979, the Centurion Costume (Turquoise) (Item # 10530) leg coverings were “constructed of woven 90 percent polyester and 10 percent metallic fabric laminated to felt.” They were described as “cylindrical shaped covers represent[ing] armor.” In NY N092979, CBP classified the textile leg coverings in subheading 6217.10.95, HTSUS, which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other.” In NY N092981, the Centurion Costume (Eggplant) (Item # 10540) leg coverings were “constructed of woven 90 percent polyester and 10 percent metallic fabric laminated to felt.” They were described as “cylindrical shaped covers represent[ing] armor.” In NY N092979, CBP classified the textile leg coverings in subheading 6217.10.95, HTSUS, which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other.” ISSUE: Whether the textile leg coverings are classified as gaiters, leggings and similar articles under heading 6406, HTSUS, as other made up clothing accessories, knitted or crocheted under heading 6117, HTSUS, as other made up clothing accessories under heading 6217, HTSUS, or as other made up articles under heading 6307, HTSUS. LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The 2021 HTSUS provisions under consideration are as follows: 6117 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: 6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: 6307 Other made up articles, including dress patterns: 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: * * * 6406.90 Other: * * * Of other materials: 6406.90.15 Of textile materials The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the “official interpretation of the Harmonized System” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs “provide a commentary on the scope of each heading” of the HTSUS and are “generally indicative of [the] proper interpretation” of these headings. See id. The EN to 64.06(II) provides as follows: (II) GAITERS, LEGGINGS, AND SIMILAR ARTICLES, AND PARTS THEREOF These articles are designed to cover the whole or part of the leg and in some cases part of the foot (e.g., the ankle and instep). They differ from socks and stockings, however, in that they do not cover the entire foot. They may be made of any material (leather, canvas, felt, knitted or crocheted fabrics, etc.) except asbestos. They include gaiters, leggings, spats, puttees, “mountain stockings” without feet, leg warmers and similar articles. Certain of these articles may have a retaining strap or elastic band which fits under the arch of the foot. The heading also covers identifiable parts of the above articles. The EN to 95.05(A)(3) provides as follows: This heading covers: (A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of nondurable material. They include: * * * (3) Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches (not being articles of postiche  heading 67.04), and paper hats. However, the heading excludes fancy dress of textile materials, of Chapter 61 or 62. Heading 6406, HTSUS, provides for gaiters and leggings. The terms “gaiters” and “leggings” are not defined in the HTSUS. Headquarters Ruling Letter (“HQ”) 088454, dated October 11, 1991, defines a gaiter as “1. A leather or heavy cloth covering for the legs extending from the instep to the ankle or knee. 2. An ankle-high shoe with elastic sides. 3. An overshoe with a cloth top.” Id. (citing The American Heritage Dictionary, (2nd College Ed. 1982)). HQ 088454 provides two definitions for “legging”: 1) “[a] leg covering of material such as canvas or leather” and 2) a “[c]overing for leg and ankle extending to knee or sometimes secured by stirrup strap under arch of foot. Worn in 19th c. by armed services and by civilian men. See PUTTEE and GAITER. Worn by women in suede, patent, and fabric in late 1960s.” Id. (citing The American Heritage Dictionary, (2nd College Ed. 1982) and Fairchild’s Dictionary of Fashion, (2nd Ed. 1988)). See also HQ 089582, dated November 6, 1991 and NY L81551, dated January 4, 2005. In addition to gaiters and leggings, heading 6406, HTSUS, provides for “similar articles.” To “determine the scope of [a] general . . . phrase”, the United States Court of International Trade has used the rule of ejusdem generis. See A.D. Su

Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.The 2021 HTSUS provisions under consideration are as follows:6117 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories:6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:6307 Other made up articles, including dress patterns: 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: * * *6406.90 Other:* * * Of other materials:6406.90.15 Of textile materials The Harmonized Commodity Description and Coding System Explanatory Notes(“ENs”) constitute the “official interpretation of the Harmonized System” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs “provide a commentary on the scope of each heading” of the HTSUS and are “generally indicative of [the] proper interpretation” of these headings. See id.The EN to 64.06(II) provides as follows:(II) GAITERS, LEGGINGS, AND SIMILAR ARTICLES, AND PARTS THEREOF These articles are designed to cover the whole or part of the leg and in some cases part of the foot (e.g., the ankle and instep). They differ from socks and stockings, however, in that they do not cover the entire foot. They may be made of any material (leather, canvas, felt, knitted or crocheted fabric