CLA-2-95:RR:NC:2:224 M82316
Anne Sarkar
BMW of North America, LLC
PO Box 1227
Westwood NJ 07675-1227
RE: The tariff classification of a motorcycle jacket protector from China.
Dear Ms. Sarkar:
In your letter dated May 1, 2006, you requested a tariff classification ruling.
The merchandise is identified as the BMW Motorrad Jacket Protection with Back Protector 2, BMW part number 72 60 7 697 701. The protection jacket is said to be specially designed for sports enduro riding, motocross and other power sport activities. It is designed to be worn under the usual motorcycle protective clothing. The jacket protection consists of a 100 percent polyester shell with a lining of 75 percent polyamid and 25 percent polyurethane. It features foam and plastic protective padding around the shoulder, elbow, rib, collarbone, chest, back, and upper arms.
The jacket protection is designed and built to protect the rider from serious injury by damping and absorbing the forces brought on by a fall or violent impact. “Used in the correct way,” the instructional literature accompanying the sample jacket states, “the [padding] protectors can protect the wearer from the possible outcomes of a motorbike accident or reduce the severity of injuries which may be incurred.”
Articles of a class similar in construction, design and use to the subject jacket protection article constitute sport protective equipment in heading 9506 of the Harmonized Tariff Schedule of the United States (HTSUS). This class of articles is primarily worn for protection in sport and physical recreational activity and is akin to the protective sport equipment exemplars set forth in the Explanatory Notes to the Harmonized Commodity Description and Coding System at heading 95.06. The essential character of the articles of this class is clearly imparted by the thick foam and hard plastic pads and guards which make up the bulk of the articles and that have as their sole or primary function absorbing the impact force of blows, collisions, or flying objects. This function is so overriding that it makes the articles impractical to use as sport clothing.
The applicable subheading for the BMW Motorrad Jacket Protection will be 9506.99.6080, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, and other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter…Other: Other: Other, Other.” The rate of duty will be 4 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 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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division