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NY L89131

December 27, 2005

CLA-2-61:RR:NC:3:353 L89131


TARIFF NO.: 6114.30.3060, 9817.61.01

Mr. David E. Katzman
CH Powell Company
47 Harvard Street
Westwood, MA 02090

RE: The tariff classification of ski racing suits from Austria and Germany.

Dear Mr. Katzman:

In your letter dated November 29, 2005, on behalf of VOLKL Sport America, you requested a classification ruling. As requested the sample will be returned to you.

The submitted sample is a Style 156091 Men’s Ski Racing Suit. The Ski Racing Suit is a full body garment constructed of a knit polyester outer shell. The garment features long sleeves and legs, a mock turtle-style collar, zipper closure to the waist, and soft padding on the shoulders, arms, front thighs and lower legs. The garment is worn when ski racing. You state that Style 156092 Kid’s Ski racing Suit is identical to Style 156091 except for size.

You request classification in subheading 9506.19.8080 as ski equipment. However, the garment does not offer the type of protection akin to the Explanatory Note (EN) exemplars of 95.06 for protective gear and does not have the protective features of the garment in the decision of the CAFC in Bauer Nike Hockey USA v. United States.

The applicable subheading for the Styles 156091 and 156092 Ski Racing Suits will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’. The duty rate will be 14.9 percent ad valorem.

The applicable special classification provision for the Styles 156901 and 156902 Ski Racing Suits will be 9817.61.01, which provides for: "Articles of ski racing apparel which, because of their padding, construction, or other special features, are specially designed to protect against injuries for the sport of ski racing, such as blows caused by slalom gates or falls. (provided for in subheadings 6101.30.206114.30.30or 6203.43.35)" The rate of duty will be 5.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http:www.usitc.gov/tata.hts/.

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 646-733-3053.


Robert B. Swierupski

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