CLA-2-62:OT:RR:NC:TA:354
Mr. Josh Powers
Nike, Inc.
One Bowerman Drive
Beaverton, OR 97005
RE: The tariff classification of a man’s undergarment from Taiwan.
Dear Mr. Powers:
In your letter dated May 28, 2009, you requested a tariff classification ruling. The sample submitted will be returned.
Style 376833 “COE PRO Combat Jock” is a man’s protective athletic supporter. The undergarment is made of 100% polyester knit fabric. The undergarment features protective flexible foam padding sewn onto the sides and back, a heavily elasticized waistband measuring approximately 2 inches, elasticized leg straps, and the words “NIKE PRO” printed at equal intervals on the outer surface of the waistband. You state that the undergarment will also be offered under Style 376834 “GPS PRO Combat Jock.”
You assert that Style 376833 is properly classified as 9506.99.6080 as Harmonized Tariff Schedule of the United States (HTSUS) which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…Other… Other." However, Style 376833 does not possess the characteristics and protective features, such as hard guards or thick pads, which would qualify it for classification in heading 9506. Therefore, your assertion for classification of the undergarment in chapter 95 is not applicable.
The applicable subheading for the Style 376833 will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Brassieres, girdles, corsets, braces, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other . . . Of man-made fibers or man-made fibers and rubber or plastics. The rate of duty will be 6.6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist 354 at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division