CLA-2-63:OT:RR:NC:N3:351
Ms. Lisa Armstrong
Troy Lee Designs
155 East Rincon Street
Corona, CA 92879
RE: The tariff classification of an elbow sleeve from Vietnam
Dear Ms. Armstrong:
In your original letter received on March 12, 2021, and your follow up letter, dated June 2, 2021, you requested a tariff classification ruling. Samples were submitted with your request. The samples will be retained for training purposes.
The submitted sample, described as “Speed Elbow Sleeves” are a pair of unisex arm sleeves designed to protect a cyclist’s elbows. The tapered arm sleeves are to be worn from the mid-bicep to the wrist. Each arm sleeve is composed of two fabric panels: a 92 percent polyester and 8 percent spandex knitted fabric which covers the outer side; and a 90 percent nylon and 10 percent spandex knitted mesh fabric which covers the inner side. The sleeve features a 4 mm D30® padding covered by an abrasion fabric which is composed of 88 percent nylon and 12 percent spandex knitted fabric and is sewn on top of the outer side to protect the elbow. The arm sleeve also features an elasticized opening with the “SPEED” logo; two rows of silicone grippers to prevent slippage; two reflective logos, TLD and Troy Lee Designs® printed on the exterior fabric; and the red “SPEED” logo is printed on the elbow pad. You also state that the arm sleeve is sold as a pair. The item number will be determined by the size: 569003201, XS/S; 569003203, M/L; 569003205, XL/XXL; 588003001, YMD; 588003002, YLG.
You have suggested that the “Speed Elbow Sleeves,” should be classified under subheading 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games….” We disagree. Although the products may offer minimal protection against impact, they are not designed exclusively for protection against injury; that is, as equipment having protective features with the sole or primary function of directly absorbing the impact of blows, collisions or flying objects. Therefore, the elbow sleeves are not classifiable as sports equipment in heading 9506, HTSUS.
The applicable subheading for the “Speed Elbow Sleeves,” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division