In the June 30, 2021, Customs Bulletin and Decisions, U.S. Customs and Border Protection is proposing to reclassify textile or plastic leg coverings included with costumes as articles similar to leggings and gaiters under HTSUS 6406.90.15 (14.9 percent duty) or 6406.90.30 (5.3 percent duty) rather than as clothing accessories under HTSUS 6117, 6217, or 6307 or as parts of festive articles under HTSUS 9505.90.60 (duty-free).

CBP explains that these items provide leg coverage like leggings and gaiters; i.e., extending to the ankle or the knee and not covering the entire foot. CBP also states that while some of these items are costume accessories classifiable under heading 9505, heading 6406 is more specific and the leg coverings are therefore classified under that heading pursuant to GRI 3(a).

The following rulings would be modified to reflect this change.

- NY N295237

- NY N092979

- NY N092981

- NY N061590 

- NY N096096

- NY N025677

- NY N014873

- NY N012283

- NY N006635

- NY M83717

- NY M85722

- NY M80474

- NY L87172

- NY L81757

- NY K84618

- NY J86180

- NY J84426

- NY N196588

- NY N152983

- NY N141478

- NY N141467

- NY N104375

- NY N045816

- NY N043382

- NY N041398

- NY N005706

- NY M84821

- NY M81135

- NY L85036

- NY L82557

- NY E82340

- NY E80263

- NY B86150

For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.

Click here to register for ST&R’s July 22 webinar on the basics of classification.

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