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HQ 967729

December 12, 2005



TARIFF NO.: 6209.30.3040

Mr. John Mattson
North Star World Trade Services, Inc.
980 Lone Oak Road
Suite 160
Egan, Minnesota 55121

RE: Modification of New York Ruling Letter (NY) H86160, dated January 3, 2002; Classification of Whoozit Booties

Dear Mr. Marlow:

In New York Ruling Letter (NY) H86160, issued to you January 3, 2002, this office classified merchandise identified as “Whoozit Booties,” item number 200840, in subheading 9503.90.0080, HTSUSA, which provides, in pertinent part, for other toys. We have reviewed NY H86160, and with respect to the “Whoozit Booties,” find it to be in error. Therefore, this ruling modifies NY H86160.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice proposing to modify New York Ruling Letter (NY) H86160, dated January 3, 2002, was published in the October 19, 2005, CUSTOMS BULLETIN, Volume 39, Number 43. One comment was received in response to this notice.


NY H86160 describes the subject Whoozit Booties as follows:

Item 200840, Whoozit Booties are made of either 100% man-made fibers or 65% polyester/35% cotton fibers. Both the uppers and soles are bright[,] multicolored shinny [sic] textile. At the tip of the booties, which curves upward, is the head of a creature with a broad smile and large red nose. The head encloses a rattle. The booties serve as foot rattles. The face of the creature will be pointed toward the baby’s head and will rattle when the child moves his or her legs.


What is the classification of the subject merchandise?


Merchandise is classifiable under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. When goods cannot be classified solely on the basis of GRI 1 and if the terms of the headings and any relative section or chapter notes do not require otherwise, the remaining GRIs 2 through 6 may be applied.

Additionally, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) are the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Subheading 9503.90, HTSUSA, covers, in pertinent part, other toys. Chapter 95, HTSUSA, which provides essentially for toys, games and sports equipment, requires that an article classifiable therein must be designed principally to amuse. The subject merchandise is not so designed. The subject booties are designed to be worn as apparel. The amusement aspect of the merchandise is secondary to its principal function, which is to cover the feet. The goods are more accurately described as booties than as other toys, and as booties with rattles, rather than rattles with booties. Thus, they are not properly classified in subheading 9503.90.

In this case, the subject booties are made of either 100 percent man-made fibers or a blend of 65 percent polyester/35 percent cotton fibers, with uppers and soles made of bright, multicolored shiny textile. The facts do not state whether the booties have an applied textile sole, nor whether the fabric is woven or knitted. We presume that the subject booties are woven and that they lack an applied sole. Thus, we find the merchandise is classifiable as babies garments in chapter 62, specifically in subheading 6209.30.3040, which provides for “Babies’ garments and clothing accessories: Of synthetic fibers: OtherOther.”


The subject “Whoozit Booties,” item number 200840, are classifiable in subheading 6209.30.3040, which provides for “Babies’ garments and clothing accessories: Of synthetic fibers: OtherOther.” The general column one duty rate is 16 percent ad valorem, and the textile quota category is 239.

Quota/visa requirements are no longer applicable for merchandise which is the product of a World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas”, which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions and related issues, we refer you to the web site at the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.


NY H86160, dated January 3, 2002 is hereby modified.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.


Myles B. Harmon, Director

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