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NY G82314

September 26, 2000

CLA-2-93:RR:NC:2:224 G82314


TARIFF NO.: 9506.99.6080; 9305.90.5000;

Robert Lum
Redz International Inc.
3 Reeves Station Road
Medford, NJ 08055

RE: The tariff classification of various items used in the game of paintball from China or Taiwan.

Dear Mr. Lum:

In your letter dated September 15, 2000, you requested a tariff classification ruling.

You are requesting the tariff classification on five items that are used while engaged in the game/sport of paintball. The five items are described as follows: protective elbow pads, a protective bottle cover used to cover the pressurized CO2 canister, a protective paintball gun cover, a protective paintball gun barrel cover and forehead protectors that fit over the face goggles used in the sport of paintball. All five items are constructed of a neoprene center that is covered with a knitted fabric on both sides.

The elbow pads are considered other equipment used in outdoor games and are classified in Chapter 95 of the HTS. The paintball forehead protector is actually a visor for the purposes of the HTS. Headgear is specifically excluded from being classified in Chapter 95 of the HTS (by the Chapter Notes) therefore the correct classification is in Chapter 65 as visors. The remaining samples: the bottle cover, the gun barrel cover and the gun cover are classified as accessories to a paintball gun, and as such are classified in Chapter 93 of the HTS.

The applicable subheading for the protective elbow 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 sportsor outdoor gamesand parts and accessories thereof: OtherOther.” The rate of duty will be 4 percent ad valorem.

The applicable subheading for the protective bottle cover, the protective gun cover and the protective gun barrel cover will be 9305.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories of articles of headings 9301 to 9304: Other: Of articles of subheading 9304.0020 to 9304.0040.” The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the forehead protectors will be 6505.90.6045, Harmonized Tariff of the United States (HTS), which provides for “Hats and headgear, knitted or crocheted Not in part of braidOther: Visors, and other headgear which provides no covering for the crown of the head.” The rate of duty will be 27.9 ¢ /kg + 9.8 % ad valorem.

The forehead protectors fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan and China 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.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 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 Tom McKenna at 212-637-7015.


Robert B. Swierupski

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