CLA-2-61:OT:RR:NC:N3 348
Kaliopi Mavroudis
Bauer Hockey LLC
100 Domain Dr Exeter, NH 03833
RE: The tariff classification of hockey pullovers from Vietnam
Dear Ms. Mavroudis:
In your letter dated March 13, 2024, you requested a tariff classification ruling. No samples were provided; however, supporting documentation was included in your submission.
Bauer Hockey Long Sleeve Neck Protect-Senior and the Bauer Hockey Long Sleeve Neck Protect-Junior are pullover style garments for men and boys. The garments are composed of 84% polyester 16% elastane knit fabric. The pullover-style garment features a mock turtleneck and long hemmed sleeves. The mock turtleneck is lined with Kevlar and is used to protect a hockey player’s neck arteries from accidental laceration.
You suggest classification in subheading 9506.99.2580, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Ice-hockey and field-hockey articles and equipment, …: Other, including parts and accessories." We disagree. These items are excluded from Chapter 95 by Note 1(e) which states that the heading excludes sports clothing of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin area (for example, fencing clothing or soccer goalkeeper jerseys).
The garments are intended to be worn to play hockey. The garments have no practical application as street or casual wear. The Explanatory Note to heading 6114 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 both garments will be 6114.30.3060, 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 percent.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division