CLA-2-61:OT:RR:NC:TA:348
Mr. Kirk Wasser
New Direx, Inc.
239 Laurel Road
East Northport, NY 11731
RE: The tariff classification of a fencing outfit from Pakistan
Dear Mr. Wasser:
In your letter dated March 22, 2010, on behalf of International Fencers Supply Inc. DBA Blade Fencing, you requested a tariff classification ruling. The sample is being returned to you as requested.
The submitted sample is identified as Sports Fencing Uniform. The Sports Fencing Uniform consists of a knit jacket and knickers which are composed of 100% nylon. It features the following: a mock collar with hook and loop closure, long sleeves with elasticized cuffs, a full front zipper that fastens on the left side of the jacket and an adjustable groin strap. The knickers extend below-the-knee and feature a front zipper, 4 inch hook and loop closure at the waist, sewn-in suspenders with snap-lock closures, a left rear patch pocket and elasticized cuffs. Your correspondence indicates that this garment is to be worn for the sport of fencing.
Your letter of inquiry states that it is your opinion that this fencing uniform would be classified under heading 9506.99.6080 of the Harmonized Tariff Schedule of the United States (HTSUS). We disagree with your proposed classification. The Explanatory Note to heading 61.14 states that "The heading includes, inter alia: (5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards)."
The applicable subheading for the Sports Fencing Uniform jacket will be 6114.30.1010, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: tops, men’s or boys’. The rate of duty will be 28.2%.
The applicable subheading for the Sports Fencing Uniform knickers will be 6114.30.1060, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’. The rate of duty will be 14.9%.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division