CLA-2-95:RR:NC:2:224 D83060
Isidore Strauss
154 Jupitor Street
Clark NJ 07066
RE: The tariff classification of a body protector and a shoulder
protector made in the Philippines.
Dear Mr. Strauss:
In your letter dated August 16, 1998, you requested a tariff
classification ruling.
The merchandise consists of a shoulder protector made of 100%
nylon shell, 100% polyester lining and PVC nitrite insulation
fill and an equestrian body protector composed of 100% Nylon P.U.
Coated and a 100% Polyester Net. The body protector article is
sleeveless with a vertical center zipper closure. The front is
cut to the waist but extends about six inches below the waist in
back. Contained within the body protector are shock absorbing
foam strips roughly one half inch thick. The sides of the article
are secured by means of strap and buckle fasteners.
Classification under the Harmonized Tariff Schedule of the
United States (HTSUS) is governed by the General Rules of
Interpretation (GRIs). GRI 1 provides that articles are first
classifiable according to the terms of the headings and any
relative section or chapter notes.
The body protector in question is said to be worn primarily by
riders to reduce the impact from falls. It is designed to be worn
under a riding jacket to protect the person, for example, during
equestrian competition. The shoulder protector likewise provides
impact protection during equestrian activities.
Heading 9506, HTSUS, provides in pertinent part, for articles
and equipment for gymnastics, athletics and other sports or
outdoor games.
The Explanatory Notes (EN) which, although not legally binding
constitute the official interpretation of the Harmonized System
at the international level, provide at EN 95.06(B)(13) that
Heading 95.06 includes protective equipment for sports or games,
including fencing masks and breast plates, elbow and knee pads,
cricket pads, and shin guards, all of which are designed
exclusively for protection against injury, that is, having
protective features with the sole or primary function of directly
absorbing or cushioning the impact of blows, collisions, falls or
flying objects encounted in sport or athletic activity.
It is our position that the instant body protector "vest" and
shoulder pads are sport protective equipment. Customs believes
there is little difference between elbow and knee pads and
padding designed to protect the shoulders, back and ribs. See
Customs Ruling HQ 088288 dated April 4, 1991. The body protector
and shoulder protector fall within the scope of heading 9506 as
sport equipment.
The applicable subheading for the equestrian body protector and
the shoulder protector will be 9506.99.6080, HTSUS, which
provides for "Articles and equipment for general physical
exercise, gymnastics, athletics, other sports or outdoor
games...: Other, Other." The duty rate will be 4.1 percent ad
valorem.
This ruling is being issued under the provisions of Section 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