June 30 CBP Bulletin Proposes to Modify Rulings on Costume Textile Leg Coverings
In the June 30 Customs Bulletin (Vol. 55, No. 25), CBP published a proposal to modify rulings on textile leg coverings.
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Comments on Proposals Due July 30
CBP said consideration will be given to any written comments received by July 30 before taking these actions. In addition, any party that has received a ruling or decision on the merchandise that is subject to the proposed revocations or modifications, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.)
Proposals
CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Textile Leg Coverings
| Item: Costume textile leg coverings |
| Current: 6117.80.9540, 14.6%, “Other made up clothing accessories, knitted or crocheted...Other accessories: Other: Other, Of man-made fibers: Other” or 6217.10.9530, 14.6%, "“Other made up clothing accessories... other than those of heading 6212: Accessories: Other: Other, Of man-made fibers" or 6307.90.9889, 7%, “Other made up articles, including dress patterns: Other: Other: Other, Other." |
| Proposed: 6406.90.15, 14.9%, “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: Other: Of other materials: Of textile materials.” |
| Reason: The leg coverings provide leg coverage like leggings and gaiters, which provide leg coverage extending to the ankle or to the knee, but don't cover the entire foot. While the coverings could also be classified in heading 9505 as costume accessories, heading 6406 is more specific and the correct classification, CBP said. |
| Proposed for modification: NY N295237, dated April 13, 2018; NY N092979, dated March 2, 2010; NY N092981, dated March 2, 2010 |
| Proposed new ruling: HQ H317808 |
Textile Leg Coverings from Costumes
| Item: Costume leg coverings |
| Current: 9505.90.60, Free, “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: Other: Of other materials: Of textile materials.” |
| Proposed: 6406.90.15, 41.9%, “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: Other: Of other materials: Of textile materials.” |
| Reason: While the custume leg coverings could be classified in either 9505 or 6406, the 6406 heading covers a more narrow group of products, CBP said. That means 6406 is the correct heading. |
| Proposed for modification: NY N196588, dated Jan. 5, 2012; NY N152983, dated April 4, 2011; NY N141478, dated Feb. 2, 2011; NY N141467, dated Feb. 2, 2011; NY N104375, dated June 3, 2010; NY N045816, dated Dec. 15, 2008; NY N043382, dated Dec. 2, 2008; NY N041398, dated Nov. 5, 2008; NY N005706, dated Feb. 9, 2007; NY M84821, dated July 31, 2006; NY M81135, dated March 27, 2006; NY L85036, dated June 17, 2005; NY L82557, dated March 11, 2005; NY E82340, dated June 3, 1999; NY E80263, dated May 5, 1999; NY B86150, dated Aug. 8, 1997 |
| Proposed new ruling: HQ H239479 |