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HQ 967730

December 12, 2005



TARIFF NO.: 6111

M. Lane
140 Route 17 North, Suite 269
Paramus, NJ 07652

RE: Revocation of New York Ruling Letter (NY) F86031, dated May 3, 2000; Classification of “Kids II Foot Rattles”

Dear Mr. Lane:

In New York Ruling Letter (NY) F86031, issued to you May 3, 2000, this office classified merchandise identified as “Kids II Foot Rattles” in subheading 9503.41.0010, HTSUSA, which provides, in pertinent part for stuffed toys representing animals or non-human creatures. We have reviewed NY F86031 and with respect to the “Kids II Foot Rattles,” find it to be in error. Therefore, this ruling revokes NY F86031.

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 revoke New York Ruling Letter (NY) F86031, dated May 3, 2000, was published in the October 19, 2005, CUSTOMS BULLETIN, Volume 39, Number 43. One comment was received in response to this notice.


NY F86031 describes the subject “Kids II Foot Rattles” as follows:

The item will be packaged on a cardboard insert in a clear plastic bag. The cardboard insert describes the article as “Kids II Foot Rattles”. The article is a pair of textile socks with a miniature stuffed dog permanently attached to each sock. Each stuffed toy dog has a rattle sewn into it that rattles when the baby wearing the socks kicks his/her feet.


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 9503.41, HTSUSA, covers, in pertinent part, stuffed toys representing animals or non-human creatures. 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 socks 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 socks than as stuffed toys representing animals or non-human creatures, and as socks with rattles, rather than rattles with socks. Thus, they are not properly classified in subheading 9503.41.

In this case, the facts of NY F86031 simply state that the merchandise is made of “textile”, without specification as to the material’s fiber content, whether they are woven or knitted, or possess an applied sole. Therefore, we presume that the socks do not have an applied sole, that they are knitted, and we find that they are classifiable in chapter 61, specifically under heading 6111.

Therefore, in light of the above analysis, the merchandise is classifiable in chapter 61, specifically under heading 6111. If the fiber content is determined to be of cotton, the subject socks are classifiable in subheading 6111.20.6050; if of a synthetic fiber, they are classifiable in subheading 6111.30.5050; or if of an artificial fiber, they are classifiable in subheading 6111.90.5050, HTSUSA. Once this information is provided by the importer, classification at the eight-digit level can be determined.


The subject “Kids II Foot Rattles” are classifiable in heading 6111, which covers babies’ garments and clothing accessories, knitted or crocheted. When the importer provides the fiber content of the textile material comprising the article, the eight-digit level classification and quota category number can be determined.

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 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 F86031, dated May 3, 2000 is hereby revoked.

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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