CLA-2-61:RR:NC:3:353 M80510
Mr. Brian Reinicke
MKC Customs Brokers Int’l Co.
P.O. Box 66332
Chicago, IL 60666-0332
RE: The tariff classification of football pants and a protective garment from China.
Dear Mr. Reinicke:
In your letter dated February 12, 2006, received in this office on February 22, 2006, on behalf of Morningstar Corporation, you requested a classification ruling.
The submitted samples are Styles F2545, FTitanium, F4535 Football Pants and Padding Pants Football Garment. All the items are designed for use while playing football and will only be worn while participating in the sport.
Style F2545 Football Pant is constructed of knit 92% nylon, 8% spandex fabric. The pant extends to just below the knee and features a heavy-duty elastic waistband, a laced front with double D-ring closure, two large inside pockets where protective pads can be inserted, internal waistband snaps used for attachment of protective pads, and tunnel elastic leg openings.
Style FTitanium Football Pant is constructed of knit 92% polyester, 8% spandex fabric. The pant extends to just below the knee and features a heavy-duty elastic slotted waistband, a laced front closure, two large inside pockets where protective pads can be inserted, and tunnel elastic leg openings.
Style F4535 Football Pant is constructed of knit 92% nylon, 8% spandex fabric. The pant extends to just below the knee and features a heavy-duty elastic slotted waistband, a laced front closure, two large inside pockets where protective pads can be inserted, and tunnel elastic leg openings.
Style Padding Pants Football Garment is constructed of knit 92% polyester, 8% spandex fabric. The pant extends to just below the knee and features a double D-ring closure and tunnel elastic leg openings. The garment has seven (7) permanent non-textile protective pads of thick rubber or rubber and hard plastic that protect the tailbone, hips, front of the thighs and knees.
Heading 9506 of the Harmonized Tariff Schedule of the United States (HTSUS) provides for, among other things, “Articles and equipment for general physical exercise, gymnastics, athletics, [and] other sports…”
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System state at heading 9506 that the heading covers…(B) Requisites for other sports and outdoor games. The ENs to the heading specifically state that category (B) includes: “Protective equipment for sports or games, e.g. fencing masks and breast plates, elbow and knee pads, cricket pads, shin-guards.” However, the ENs to heading 9506 also state that sports clothing of textiles of chapter 61 and 62 is excluded from all of chapter 95, HTSUS, including heading 9506.
Textile articles, such as the instant Style Padding Pants Football Garment, that are worn on the person while participating in sports and incorporate guards, pads, or foam are evaluated on a case-by-case basis. Articles of this nature will be classified as protective sports equipment in heading 9506, HTSUS, if they are primarily worn for protection in sport and are akin to the protective sport equipment exemplars set forth in the EN to heading 9506. Generally, they will incorporate thick non-textile protective guards or pads that are designed exclusively for protection against injury, that is, having protective features with the sole or primary function of directly absorbing the impact of blows, collisions, or flying objects. Generally, these non-textile protective guards will be non-removable or specially fitted to be inserted into textile parts of the articles, made of hard plastic or thick foam, and make the articles impractical to use as everyday wearing apparel. In our opinion, the subject Style Padding Pants Football Garment is such an article. It provides protection akin to the exemplars set forth in the EN to heading 9506 and is solely or primarily used for protection in the conduct of sport or game activities. Therefore, it is classified as protective sports equipment in heading 9506, HTSUS.
The applicable subheading for the Styles F2545, FTitanium and F4535 Football Pants will be 6114.30.30.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the Style Padding Pants Football Garment will be 9506.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: other: other: football, soccer and polo articles and equipment, except balls, and parts and accessories thereof. The duty rate will be Free.
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/.
The Styles F2545, FTitanium and F4535 Football Pants fall within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
Your inquiry does not provide enough information for us to give a classification ruling on the Ftitantium Football Pant with rubber pads sewn into the pockets. Your request for a classification ruling should include a sample of the pant. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division