CLA-2-95:S:N:N8:224 895546
Gordon C. Anderson
Meyer Customs Brokers
8100 Mitchell Rd., Suite 200
Eden Prairie, MN 55344
RE: The tariff classification of protective gear from China.
Dear Mr. Anderson:
In your letter dated March 4, 1994, you requested a tariff classification ruling on behalf of Rollerblade, Inc.
The merchandise in question consists of an elbow pad, knee pad and a protective wrist guard. The gear functions as body protection for the wearer while engaged in sport activity. The elbow pad and knee pad are essentially the same in material and design, constructed of a combination of man-made fiber, molded plastic, EVA foam padding and velcro fasteners. The wrist guard is a combination of knit and mesh man-made fibers which provides the base of the guard, synthetic leather on the palm, velcro fasteners straps, and molded plastic on the back and front. You state that the protective gear is imported individually or in a set containing all three items and is exclusively designed and marketed to be used by the in-line skater.
The applicable subheading for the elbow pad and knee pad will be 9506.70.2090, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports...: Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: Roller skates and parts and accessories thereof." The rate of duty will be free.
The applicable subheading for the wrist guard will be 6216.00.4600, HTSUSA, which provides for "Gloves, mittens and mitts: Other: Of man-made fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts." The rate of duty will be 5.5 percent ad valorem.
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