CLA-2 CO:R:C:G 086973 CRS
Mr. J.B. Broadbent
Manager, Customs & Traffic
Irwin Toy Limited
43 Hanna Avenue
Toronto, Ontario M6K 1X6
Canada
RE: Ice Hockey Pants; Reconsideration of HRL 083858
Dear Mr. Broadbent:
This is in reply to your letter of April 16, 1990, in which
you requested a ruling concerning the classification of hockey
pants under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample was submitted with your request.
FACTS:
The ice hockey pants at issue are manufactured in Taiwan and
have an outer shell composed of nylon. The pants have padding in
certain areas 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 are fastened by
means of laces up the front.
ISSUE:
Whether hockey pants are classifiable as sports equipment,
as shorts, or as other garments of heading 6211, HTSUSA.
LAW AND ANALYSIS:
Sports equipment is provided for generally in heading 9506,
HTSUSA, while ice hockey equipment in particular is covered by
subheading 9506.99.25. However, Note 1(e), Chapter 95, HTSUSA,
excludes sports clothing of Chapters 61 and 62, HTSUSA, from the
coverage of Chapter 95. Nevertheless, you state that in view of
their protective function, hockey pants should be classified as
sports equipment.
Although protective equipment is covered by heading 9506, it
is Customs' view that the heading embraces only certain forms of
protective gear, and that sports clothing, regardless of the
protection they afford the wearer, is still excluded. The
Explanatory Notes, which constitute the official interpretation
of the Harmonized System at the international level, provide at
EN 95.06(B)(13), that protective gear of heading 9506 includes
such articles as fencing masks and breast plates, elbow and knee
pads, cricket pads and shin guards.
In Headquarters Ruling Letter (HRL) 083858 dated April 25,
1989, hockey pants similar to those now at issue were classified
in heading 6203, HTSUSA, under the provision for men's or boys'
suits, ensembles, suit-type jackets, blazers, trousers, bib and
brace overalls, breeches and shorts (other than swimwear).
According to EN 61.03, which applies mutatis mutandis to articles
of heading 6203, the term "'shorts' means 'trousers' which do not
cover the knee."
In contrast, heading 6211, HTSUSA, covers track suits, ski-
suits, swimwear and other garments. EN 61.14, which applies
mutatis mutandis to articles of heading 6211, provides that the
heading includes, inter alia, "special articles of apparel used
for certain sports or for dancing or gymnastics (e.g., fencing
clothing, jockeys' silks, ballet skirts, leotards)," which are
not provided for more specifically in preceding headings of
Chapter 62.
Although heading 6203 provides for shorts, i.e., trousers
which do not cover the knee, it is Customs' view that this
provision is confined to bermuda, walk and other dress-type
shorts and does not include hockey pants and other shorts used
for sports. Whereas the former are a form of casual dress, the
latter are designed specifically for ice hockey and, in addition,
serve a protective function. Like fencing clothing and ballet
skirts, hockey pants have a particular function and are not
commonly worn except in furtherance of this end. Thus hockey
pants are not ejusdem generis with trousers, overalls, breeches
or bermuda shorts but are a separate and distinct class of
merchandise. Moreover, Customs views the exclusion of swimwear
from heading 6203 as instructive given that the heading for
swimwear (6211) extends also to special articles of apparel used
for certain sports.
However, while Customs is of the opinion that hockey pants
are "special articles of apparel used for certain sports" within
the meaning of heading 6211, Customs also considers that the term
"certain" limits the scope of the heading to those articles of
sporting apparel which, protective or otherwise, are as a general
matter, worn only while engaging in the activity for which they
were designed. Thus while football pants or baseball knickers
might be classifiable in heading 6211, such articles as tennis or
rugby shorts, which are often worn off the court or playing
field, would most likely not be so classifiable.
You have stated that the outer shell of the ice hockey pants
in question is coated. Textile fabrics impregnated coated,
covered or laminated with plastics are provided for in heading
5903, HTSUSA. Pursuant to Note 2(a)(1), Chapter 59, HTSUSA, a
plastics coating must be visible to the naked eye in order to for
a fabric so coated to be classified in heading 5911. Heading
6210, HTSUSA, covers garments made up of fabrics of, inter alia,
heading 5903. Consequently, if a plastics coating applied to the
hockey pants is visible to the naked eye, the shorts would be
classifiable in heading 6210.
Heading 5906, HTSUSA, covers certain rubberized textile
fabrics. Note 4(a), Chapter 59, HTSUSA, provides that fabrics of
this heading must not weigh more than 1,500 g/m, or if weighing
more, must contain more than 50 percent by weight of textile
material. Heading 6210 also covers garments made up fabrics of
heading 5906. If a rubberized coating applied to the ice hockey
pants were to meet the requirements of Note 4, Chapter 59, the
shorts would be classifiable in heading 6210.
HOLDING:
Provided that the hockey pants in question are not coated,
they are classifiable in subheading 6211.33.0060, HTSUSA, under
the provision for other garments, men's or boys', of man-made
fibers, other and are dutiable at 17 percent ad valorem. The
textile category is 659.
If coated with plastics such that they would be considered
made up of a fabric of heading 5903, or coated with rubber such
that they would be considered made up of a rubberized fabric of
heading 5906, the hockey pants would be classifable either in
subheading 6210.40.1010, HTSUSA, under the provision for other
men's or boys' garments, of man-made fibers, having an outer
surface impregnated, covered, coated or laminated with rubber or
plastics material which completely obscures the underlying
fabric, or in subheading 6210.40.1050, HTSUSA, under the
provision for other men's or boys' garments, of man-made fibers,
other, other. In both instances the ice hockey pants would be
dutiable at 7.6 percent ad valorem. The textile category is 659.
Goods which originate in the territory of Canada and which
are classifiable in these subheadings are eligible for tariff
treatment as set forth in the "Special" subcolumn of the HTSUSA,
in accordance with section 201 of the United States-Canada Free-
Trade Agreement Implementation Act of 1988, and would be subject
to duty at the following rates:
1) if classifiable in subheading 6210.40.1010, dutiable at
6 percent ad valorem;
2) if classifiable in subheading 6210.40.1050, dutiable at
6 percent ad valorem;
3) if classifiable in subheading 6211.33.0060, dutiable at
13.6 percent ad valorem.
Pursuant to section 177.9, Customs Regulations (19 CFR
177.9), HRL 083858 of April 25, 1989, is modified in conformity
with the foregoing.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, 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,
Jerry Laderberg, Acting Director
Commercial Rulings Division