Background

In the Sept. 8, 2021, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying 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). These changes will be effective for subject goods entered or withdrawn from warehouse for consumption on or after Nov. 7.

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 are being 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.

Copyright © 2021 Sandler, Travis & Rosenberg, P.A.; WorldTrade Interactive, Inc. All rights reserved.

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