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NY 851690

May 15, 1990

CLA-2-64:S:N:N3D:346 851690


TARIFF NO.: 6406.99.1520

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.


Jean F. Maguire
Area Director

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