United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B80718 - NY B80812 > NY B80801

Previous Ruling Next Ruling
NY B80801

January 10, 1997

CLA-2-95:RR:NC:2:224 B80801


TARIFF NO.: 9506.99.6080

Mark P. Neumann
Union-Transport Corp.
5422 W. Rosecrans Ave.
Lawndale CA 90260

RE: The tariff classification of a roller hockey wrap girdle from China.

Dear Mr. Neumann:

In your letter dated December 12, 1996, you requested a tariff classification ruling on behalf of Mission Roller Hockey.

The merchandise at issue consists of roller hockey sports equipment and is identified as a wrap girdle. The wrap girdle is constructed of a knitted nylon outer shell which incorporates foam pad inserts that protect the kidney, hip, thigh, tailbone and hamstring areas. The wrap-fit design of the girdle allows it's removal with skates and pants still on.

Heading 9506, Harmonized Tariff Schedule of the United States (HTSUS), provides for, inter alia, articles and equipment for gymnastics, athletics, other sports and 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 Chapter 95 includes protective equipment for sports or games such as fencing masks and breast plates, elbow and knee pads, cricket pads and shin guards.

The sport protective equipment intended for inclusion within heading 9506, HTSUS, recognizes only that equipment designed exclusively for protection against injury, that is, having protective features with the sole or primary function of directly absorbing the impact of blows, collisions or flying objects. The subject padded wrap girdle, also referred to as a hip protector, is specially designed to protect against blows or falls in the sport of roller hockey, and qualifies as the kind of athletic protective equipment embraced by heading 9506 of the HTSUS.

Accordingly, the applicable subheading for the wrap girdle will be 9506.99.6080, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports...: Other: Other." The rate of duty will be 4.4 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.


Gwenn Klein Kirschner
Chief, Special Products Br.

Previous Ruling Next Ruling

See also: