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NY M80935

March 27, 2006

CLA-2-61:RR:NC:3:353 M80935


TARIFF NO.: 6114.30.3060

Ms. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of a football girdle from Pakistan.

Dear Ms. Dorfman:

In your letter dated February 21, 2006, received in this office on March 3, 2006, on behalf of Riddell Incorporated, you requested a classification ruling. As requested, the sample will be returned to you.

The submitted sample is a Style 195 GSM Football Girdle constructed of knit 80% nylon, 20% spandex fabric. The garment reaches to the knees and features an elasticized waist with an encircling draw cord, three thin sewn-in foam pads located at the tailbone and hips, and two internal knee pockets that can hold protective pads.

Heading 9506 of the Harmonized Tariff Schedule of the United States (HTSUS) provides for, among other things, “Articles and equipment for general physical exercise, gymnastics, athletics, [and] other sports”

The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System state at heading 9506 that the heading covers three categories of merchandise: (A) Articles and equipment for general physical exercise, gymnastics or athletics; (B) Requisites for other sports and outdoor games; and (C) Swimming and paddling pools. The ENs to the heading specifically state that category (B) includes: “Protective equipment for sports or games, e.g. fencing masks and breast plates, elbow and knee pads, cricket pads, shin-guards.” However, the ENs to heading 9506 also state that sports clothing of textiles of chapter 61 and 62 is excluded from all of chapter 95, HTSUS, including heading 9506.

Textile articles, such as the football girdle at issue, that are worn on the person while participating in sports and incorporate guards, pads, or foam are evaluated on a case-by-case basis. Articles of this nature will be classified as protective sports equipment in heading 9506, HTSUS, if they are primarily worn for protection in sport and are akin to the protective sport equipment exemplars set forth in the EN to heading 9506. Generally, they will incorporate thick non-textile protective guards or pads that are designed exclusively for protection against injury, that is, having protective features with the sole or primary function of directly absorbing the impact of blows, collisions, or flying objects. Generally, these non-textile protective guards will be non-removable or specially fitted to be inserted into textile parts of the articles, made of hard plastic or thick foam, and make the articles impractical to use as everyday wearing apparel.

It is our conclusion that the subject football girdle is not eligible for classification in the sports equipment provisions of heading 9506, HTSUS, specifically subheading 9506.99.2000, HTSUS, which covers footballarticles and equipment. The football girdle incorporates comparatively minimal padding and padding that is of substantially soft plastic or thin foam material. Articles of this nature, offering only minimal protection, do not provide protection akin to the exemplars set forth in the ENs to heading 9506. The protective features of this garment do not transform the article into protective equipment for sports provided for in heading 9506. HTSUS. Rather, the article is among the articles for use in sports not intended to be classified under heading 9506, HTSUS.

The applicable subheading for the Style 195 GSM Football Girdle will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other: men’s or boys’. The duty rate will be 14.9 percent ad valorem.

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

Your inquiry does not provide enough information for us to give a classification ruling on the # 230GSM Football Pant. Your request for a classification ruling should include a sample of the pant. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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