CLA-2-95:S:N:N7:224 812428
Larry Matthews
Rollerblade, Inc.
5101 Shady Oak Road
Minnetonka, MN 55343
RE: The tariff classification of wrist guards, elbow pads and knee
pads, used for in-line roller skating from China and Thailand.
Dear Mr. Matthews:
In your letter dated June 20, 1995, you requested a tariff
classification ruling.
You requested information on the tariff treatment of
protective gear, known as "City Gear", designed for use while in-
line roller skating. The first item is a wrist guard constructed
of polypropylene at the wrist and strap portions. The back hand
pad is constructed of neoprene, closed cell foam, and mesh knit.
The back hand face is all nylon coated with PVC. The thumb gusset
is polyester and elastic. The second item is an elbow pad. The
face is a woven nylon mesh with PVC coating. The lining is a knit
polyester mesh, while the padding is a perforated cell foam. The
straps are polyester elastic belting. The third item is a knee
pad. The face is a woven nylon mesh with PVC coating. The lining
is a polyester knit mesh, while the padding is a perforated cell
foam. The straps are polyester elastic belting. Samples are being
returned, as requested.
Heading 9506, Harmonized Tariff Schedule of the United
States (HTSUS), provides, in pertinent part, for articles and
equipment for athletics, other sports or outdoor games. The
Explanatory Notes to heading 9506 indicate that the heading
covers protective equipment for sports or games, including breast
plates, elbow pads, knee pads, cricket pads, and shin guards, all
of which provide protection for bones closely underlying the skin
and having little natural protection. Consequently, the sample
CITY GEAR elbow pad and knee pad and the wrist guard, which
perform a similar protective function, are classified in
subheading 9506.99.6080, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for "Articles and equipment for
general physical exercise, gymnastics, athletics, other sports
(including table-tennis) or outdoor games... parts and
accessories thereof: Other: Other: Other." The general rate of
duty is 4.5 percent ad valorem.
Articles classifiable under subheading 9506.99.6080, HTS,
which are products of Thailand, are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
You assert that the protective pads are accessories to
roller skates and are classifiable in subheading 9506.70, HTSUS.
This subheading provides for "ice skates and roller skates,
including skating boots with skates attached; parts and
accessories thereof..."
Generally speaking, accessories are articles that are not
needed to enable the goods, with which they are used, to fulfill
their intended function. They must, however, somehow contribute
to the convenience and effectiveness of the principal article
(e.g., facilitate the use or handling of the principal article,
widen the range of its uses, or improve its operation). The
subject protective gear does not function in this manner. The
gear has little to do with the beauty, convenience or operational
effectiveness of the roller skates themselves. Instead, the gear
serves to protect the wearer from injuries in falls and
collisions. This being the case, we need not explore the
application of subheading 9506.70.20, Harmonized Tariff Schedule
of the United States.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport