Linus Torvalds says that "normal system calls" are allowed, but once you use the original kernel headers, you're subject to the GPL:
http://lkml.org/lkml/2003/12/5/13
The way to avoid this is to use glibc.
http://lkml.org/lkml/2003/12/5/162
(in general, the thread was about kernel modules - this message explicitly mentions user-space)