CLA-2 CO:R:C:G 084622 CB
Lawrence D. Blume, Esq.
Graham & James
2000 M Street, N.W.
Suite 700
Washington, D.C. 20036
RE: Classification of soccer goalie protective shorts
Dear Mr. Blume:
This ruling letter is in response to your inquiry of May 4,
1989, on behalf of Union Jacks, a division of Gelhaar Uniform
Company, requesting tariff classification of soccer goalie
protective shorts under the Harmonized Tariff Schedules of the
United States Annotated (HTSUSA). According to your letter, the
subject merchandise will be imported from Taiwan.
FACTS :
The soccer goalie protective shorts at issue is a pair of
woven shorts of 65 percent polyester and 35 percent cotton blend,
with an elasticized waistband having a drawstring tie, and with
foam padding sewn-in over the front of the thighs and hips. The
padding is held in place by two-inch quilted squares.
ISSUE :
Whether the soccer goalie shorts at issue are classified in
Chapter 95, HTSUSA.
LAW AND ANALYSIS :
Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI's), taken in order. GRI 1
provides that classification shall be determined according to the
-2-
terms of the headings and any relative section or chapter notes.
Chapter 95, HTSUSA, provides for sports equipment. Note 1(e) to
Chapter 95, states that this chapter does not cover sports
clothing or fancy dress, of textiles, of 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
shinguards. However, to be included in chapter 95 the above
articles may not be contained in an article of sports. 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 merchandise 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 boy's trousers,
breeches and shorts, of synthetic fibers, other, shorts, textile
category 647. The rate of duty is 29.7 percent ad valorem.
Due to the changeable nature of the statistical annotation
and the restraint (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