CLA-2-95:RR:NC:2:224 G87127
Christy Miller
Nike, Inc.
One Bowerman Drive
Beaverton, OR 97005-6453
RE: The tariff classification of a child’s soccer shin sock from China.
Dear Ms. Miller:
In your letter dated January 18, 2001, you requested a tariff classification ruling.
You are requesting the tariff classification on an item that is identified as style number SP0039, a child’s soccer shin sock. This item is a youth’s unisex sock with a built-in shin-guard designed as an all-in-one product. It is a full sock with a fitted heel that is constructed wholly of polyester material. The guard is made from a high-density polyethylene shell with foam padding for impact protection. The sample will be returned, as requested.
The applicable subheading for the child’s shin soccer sock will be 9506.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Football, soccer and polo articles and equipment, except balls and skates, and parts and accessories thereof.” The rate of duty will be free.
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 Tom McKenna at 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division