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February 11, 1999

CLA-2-95:RR:NC:2:224 D86925


TARIFF NO.: 9506.99.6080

Tony Collini
John S. Connor, Inc
World Trade Center
401 E Pratt Street
Suite 700
Baltimore MD 21202

RE: The tariff classification of sport “ pad sets” from China.

Dear Mr. Collini:

In your letter of January 12, 1999, you requested a tariff classification ruling on behalf of Bell Sports, San Jose CA.

One sample submitted with your letter consists of a transparent plastic bag containing two half fingered padded gloves, two elbow pads, and two knee pads. It also contains a plastic water bottle. This sample is item no.40456. The second sample bag, item no.40457, contains two elbow pads, two knee pads, and a plastic water bottle. The final sample, item no.40458, contains two half fingered padded gloves, two elbow pads, and two knee pads. The sample assortments are said to be designed for the protection of children age three to seven when engaged in roller or in-line skating and/or bicycle riding.

These assortments are not sets for tariff classification purposes and the components of the assortments must be classified separately. See Customs ruling NY C86253 dated April 15, 1998.

The applicable subheading for sport protective gear in the form of half fingered gloves, elbow pads and knee pads will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...: Other: Other: Other.” The duty rate will be 4.1 percent ad valorem.

The plastic water bottles are separately classifiable in subheading 3924.10.5000, HTS, which provides for “other tableware, kitchenware, other household articles...of plastics.” The rate of duty will be 3.4 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)637-7015.


Robert B. Swierupski Director, National Commodity Specialist Division

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