CLA-2-95:S:N:N7:224 812969
Joseph F. Straus
BBC International Ltd.
19 West 34th Street
New York, N. Y. 10001
RE: The tariff classification of wrist, elbow, and knee guards
from China.
Dear Mr. Straus:
In your letter dated July 26, 1995, you requested a tariff
classification ruling.
You are requesting information on the tariff treatment of wrist,
elbow, and knee guards which are packaged together as style
number 072695. This protective equipment is designed to be used
while a person is engaged in the activity of in-line roller
skating.
Heading 9506, (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 wrist, elbow, and knee guards, 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 (con.): Other: Other: Other". The rate of duty will be
4.5 percent ad valorem.
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 guards do not function in this manner. The
guards have little to do with the beauty, convenience or
operational effectiveness of the roller skates themselves.
Instead, the guards serve 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