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NY N019667





November 27, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.2000

Ms. Christy Miller
Nike, Inc.
One Bowerman Drive
Beaverton, Oregon 97005-6453

RE: The tariff classification of soccer shin guards from China

Dear Ms. Miller:

In your letter dated November 9, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on soccer shin guards, style number SP0197. The shin guards are constructed of a textile fabric and plastic materials and are packaged and sold in a 100% polyester bag with a mesh window that allows the consumer to view the shin guard shells. The shin guards will be classified in Chapter 95 of the HTSUS as soccer equipment, other than balls; the bag used for transport and storage, is not separately classifiable, but will be classified along with its contents. The sample will be returned, as requested.

The applicable subheading for the soccer shin guards will be 9506.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athleticsparts and accessories thereof: football, soccer and polo articles and equipment, except balls, and parts and accessories thereof. The rate of duty will be free.

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/.

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 Wayne Kessler at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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