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 > 1999 NY Rulings > NY E82846 - NY E82906 > NY E82883

Previous Ruling Next Ruling

June 18, 1999

CLA-2-61:RR:NC:3:353 E82883


TARIFF NO.: 6114.30.3060

Ms. Gayle Pike
Charles M. Schayer & Co.
3839 Newport Street
Denver, CO 80207

RE: The tariff classification of a sliding short with hard cup from Taiwan.

Dear Ms. Pike:

In your letter dated May 24, 1999, on behalf of SafeTgard, you requested a classification ruling. You describe the item as shorts with a protective cup that will be worn in lieu of a separate athletic supporter and used while participating in the sports of football, hockey and baseball. Based on the sample provided, this office would describe item in the following manner.

The submitted sample is a sliding short with a hard cup. The package calls the item by that name and pictures a baseball player sliding into home plate. The sliding short consists of knit 83% nylon/17% spandex fabric. There are two sliding pads permanently sewn into the garment that consists of 50% cotton/50% polyester fabric that is double layered for protection. There is a pouch for the hard cup on the inside of the short. The high impact shatter resistant vented hard cup has a perimeter foam cushion for comfort. The short fabric offers compression and support while the pad fabric offers protection.

You believe the proper classification is under subheading 9506.99, which includes baseball, football and hockey equipment, parts and accessories. However, Chapter 95, Note 1 (e) states that the chapter does not cover “Sports clothing or fancy dress, of textiles, of chapter 61 or 62.” Heading 6212 covers support garments. This garment offers support, but it also offers protection through the double layered sliding pads. Thus the sliding short has a feature not associated with, and a character which is beyond that of, a body-supporting garment. Further, it is doubtful that this merchandise will be worn without the protective cup. The Explanatory Notes (EN) to heading 6114 states that “the heading includes, inter alia:(5) Special articles of apparel used for certain sports ”

The applicable subheading for the sliding short with a hard cup will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other... Other: Men's or boys'.” The duty rate will be 15.5% ad valorem.

The sliding short with a hard cup falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: