CLA-2-95:RR:NC:2:224 D80726

Mark Blachowski

Held & Associates, Inc.

1120 Erie Street

P.O. Box 34470

North Kansas, Missouri 64116-0870

RE: The tariff classification of boxing hand wraps from Pakistan.

Dear Mr. Blachowski:

In your letter dated July 20, 1998, you requested a tariff classification ruling, on behalf of Title Boxing, LLC., your client.

You are requesting the tariff classification on an item used in the sport of boxing. The item is a hand wrap specifically used to protect a boxer's hand while engaged in the sport of boxing. The item, which is sold in pairs, measures 180 inches long and is made of textile material. There is a velcro closure affixed to each hand wrap. Samples will be returned, as requested.

The applicable subheading for the boxing hand wraps will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports...parts and accessories thereof: Other: Other...Other." The rate of duty will be 4.1 percent ad valorem.

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 Tom McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division