CLA-2-61:OT:RR:NC:TA:348

Pat Zuger
Under Armour
1020 Hull Street
Baltimore, MD 21230

RE: The tariff classification of a lacrosse garment from China

Dear Mr. Zuger:

In your letter dated August 10, 2009, you requested a tariff classification ruling.

The submitted sample, Style #1200954-A LAX Impact Top-MPZ L3, is constructed of knit 88% nylon and 12% elastane fabric. The pullover top reaches the waist and features short sleeves, a crew neck, and sewn-in foam padding at the upper chest and back, shoulders and upper arms. The garment is protective apparel that is worn specifically when playing the sport of lacrosse.

The Explanatory Notes (EN) to heading 6114 states that “The heading includes, inter alia : (5) Special articles of apparel used for certain sports…”

The applicable subheading for Style #1200954-A LAX Impact Top-MPZ L3 will be 6114.30.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Men's or boys'.” The duty rate will be 28.2% 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 Rosemarie Hayward at (646) 733-3064.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division