HQ 083858
April 25 1989
CLA 2 CO:R:C:G 083858 DSN
Mr. Mark McEwen
A.N. Deringer Inc.
P.O. Box 284
Highgate Springs, Vermont 05460
RE: Classification of hockey pants
Dear Mr. McEwen:
This ruling letter is in response to your inquiry on behalf of Karhu Canada, Inc., requesting classification for hockey pants and gloves under the Harmonized Tariff Schedules of the United States Annotated (HTSUSA). NYRL 836493 of March 2, 1989, classified the gloves in question. A sample of the hockey pants produced in Canada was submitted for review.
FACTS:
The hockey pants at issue have an outer shell composed of nylon. The pants have padding in distinct sections which are sewn to the inside of the article. Separate pieces of padding which can be inserted into the pants are also included. The pants are knee length and have lacing up the front to fasten the pants.
ISSUE:
Whether the hockey pants at issue are classified in Chapter 95, HTSUSA.
LAW AND ANALYSIS:
Chapter 95, HTSUSA, provides for sports equipment. Classification of merchandise is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides
2
that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Note 1(e) to Chapter 95, states that this chapter does not cover
sports clothing or fancy dress, of textiles, or chapter 61 or 62.
Heading 9506, HTSUSA, provides for articles and equipment for gymnastics, athletics, other sports or outdoor games, not specified or included elsewhere in this chapter. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 9506, state that not only is sports clothing excluded but so are sports gloves and sports footwear. The Explanatory Notes do allow protective equipment for sports or games such as fencing masks and breast plates, elbow and knee pads, cricket pads, and shin guards. However, the above articles may not be contained in an article of sports clothing to be included in chapter 95. Those articles must be separate and apart from another article. It is
our opinion that all sports clothing regardless of any protective features indicating it is designed specifically for a particular sport, is excluded from chapter 95, with no exceptions. Thus,
the sample at issue is classified as wearing apparel.
HOLDING:
The merchandise at issue is classified under subheading 6203.43.4030, HTSUSA, which provides for men's or boys' trousers, breeches and shorts, of synthetic fibers, other, shorts, textile
category 647. The rate of duty, if this merchandise is considered "goods originating in the territory of Canada", is 26.7 percent ad valorem under the Special duty rate column.
Otherwise, the merchandise is dutiable at the rate of 29.7 percent ad valorem.
Due to the changeable nature of the statistical annotation and the retraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division