CLA-2-61:RR:NC:3:353 K88490
Mr. Johnny Mucciarone
Trade Aid
Delmar Int’l., Inc.
10636 Cote De Liesse
Lachine, Quebec H8T1A5
RE: The tariff classification of hockey protective shorts from Taiwan.
Dear Mr. Mucciarone:
In your letter dated August 4, 2004 you requested a classification ruling. The sample will be returned to you as requested.
The submitted samples are hockey protective shorts that are worn under hockey pants. The shorts are made of knit mesh 90% polyester/10% cotton fabric. Style 200 is a men’s size short designed with an elasticized waistband and drawstring. The outside bottom of the shorts has two hook and loop attachments enabling hockey pants to be attached. On the inside of the shorts there is a protective cup that is permanently affixed to the shorts Style 201 is a boy’s size short identical to style 200.
You propose that the hockey protective shorts be classified as other ice hockey…equipment …under subheading 9506.99.02580. Chapter 95 Note 1 states that “1. This chapter does not cover (e) Sport clothing or fancy dress, of textiles, of chapter 61 or 62.” Further, the Explanatory Notes (EN) to heading 6114 state that “ The heading includes, inter alia: (5) Special articles of apparel used for certain sports…” The items in question are considered wearing apparel that is worn during the playing of the sport of hockey to protect the player.
The applicable subheading for the protective hockey shorts, styles 200 and 201 will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men's or boys'.” The duty rate will be 14.9% ad valorem.
Styles 200 and 201 fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division