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NY R00777

September 13, 2004

CLA-2-95:RR:NC:2:224 R00777


TARIFF NO.: 9506.99.1500

William R Peiffer
Able International Mfg. Group, Inc.
9710 Kris Trail
Orland Park IL 60462

RE: The tariff classification of sport protective equipment from China.

Dear Mr. Peiffer:

In your electronic ruling request dated August 31, 2004, you asked for a tariff classification ruling.

The merchandise consists of replacement facemasks and pads for baseball catchers’ masks. The facemasks are made of aluminum or steel rod and covered with a powder coat finish. The pads are made of sheepskin material sewn over a molded foam insert with Velcro attachments.

The Explanatory Notes (EN) of the Harmonized Tariff Schedule of the United States (HTSUS), 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 subject facemask and pad equipment is classified in chapter 95 as sports equipment.

The applicable subheading for the facemasks and pads used to protect the catcher in baseball will be 9506.99.1500, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sportsOther: Other: Baseball articles and equipment, except balls, and parts and accessories thereof.” The rate of duty will be free.

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 646-733- 3025.


Robert B. Swierupski

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