CLA-2-95:S:N:N8:224 804955
David Porter
Meyer Customs Brokers
8100 Mitchell Road, Suite 200
Eden Prairie, MN 55344
RE: The tariff classification of sport protective gear from
China, Taiwan or Thailand.
Dear Mr. Porter:
In your letter dated November 30, 1994, you requested a
tariff classification ruling on behalf of Rollerblade, Inc. of
Minnetonka, MN.
The merchandise consists of specialized in-line hockey
sports equipment worn for protection by the in-line hockey
player: a knee/shin guard and a elbow/forearm guard made of man-
made material, molded plastic, EVA foam padding and attached to
the body by Velcro fasteners.
Classification of goods under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order.
Heading 9506 of the HTSUSA provides for articles and
equipment for gymnastics, athletics, other sports or outdoor
games, not specified or included elsewhere in this chapter;
swimming pools and wading pools; parts and accessories thereof.
The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding
are the official interpretation of the tariff at the
international level. They state, in pertinent part:
This heading covers:
* * *
(B) Requisites for other sports and outdoor games
(other than toys presented in sets, or separately of
heading 95.03), e.g.:
* * *
(13) Protective equipment for sports or games e.g.,
fencing masks and breast plates, elbow and knee pads,
cricket pads, shin-guards.
In this instance, the knee/shin guard and the elbow/forearm
guard have the primary function of protecting the wearer from
injury during sporting activities and are classifiable in Heading
9506.
Protective gear of the kind here is classified according to
the sport the equipment is principally designed for and used in.
This equipment is exclusively designed to be worn by a player
while playing in-line hockey. It is not the kind of protective
pad accessory designed for use by someone engaged in the
recreational activity of in-line skating. Thus, it cannot be
classified as you claim in subheading 9506.70.20, HTSUSA, which
provides for roller skates and parts and accessories thereof.
Since protective equipment for the sport of in-line hockey
or, for that matter, street hockey or roller hockey, is not
specifically provided for in 9506.99.25, HTSUSA, which covers
only equipment for ice-hockey and field-hockey, or anywhere else
in the tariff, protective equipment used in these sports must be
classified in the residual provision of Heading 9506.
The applicable subheading for the subject knee/shin guard
and the elbow/forearm guard will be 9506.99.6080, HTSUSA, which
provides for articles and equipment for general physical
exercise, gymnastics, athletics, other sports...: other: other:
other. The rate of duty will be 4.64 percent ad valorem.
See Headquarters Ruling Letter (HRL) 955201, dated February
25, 1994, where Customs determined that other protective gear,
namely goalie pads, used in street hockey was classified in
subheading 9506.99.6080, HTSUSA.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport