CLA-2-95:S:N:N8:224 891192

Mr. Allan Taschuk
NekMaster Sensorware Corporation
10738 178th Street
Edmonton, Alberta
Canada T5S 1J3

RE: The tariff classification of a "NekMaster" ice hockey throat protector from China.

Dear Mr. Taschuk:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : October 2, 1993

DESCRIPTION OF MERCHANDISE : The submitted sample is a textile throat protector used principally in the sport of ice hockey. The item is designed in a turtleneck style which covers the neck area and includes a b.b which enables the shoulder pads to hold the protector in place. Hook and loop type fastener material sewn on the top of the item allows the wearer to adjust the tightness of the unit.

HTS PROVISION : Ice hockey and field hockey articles and equipment, other than balls, skates and sticks, including parts and accessories.

HTS SUBHEADING : 9506.99.2580

RATE OF DUTY : Free

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