CLA-2-95:RR:NC:2:224 M80018
Rhoda A. Salus
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami FL 33126-2022
RE: The tariff classification of sport protective apparel from China.
Dear Ms. Salus:
In your letter dated January 23, 2006, you requested a tariff classification ruling on behalf of Bike Athletic, a division of the Russell Corporation.
The garment which is subject of the ruling request is identified in the BIKE catalog as the BARS70/BYRS70 Shirt with Rib and Shoulder Padding. The style BARS70 rib shirt is placed in the catalog under the section entitled “Football Protective” and in the subsection “shirts with sewn-in pads.” It is constructed of 90 percent polyester, 10 percent spandex knot fabric and what is said to be short raglan sleeves, a straight hemmed bottom and a crew neckline.
The sample BARS70 rib shirt possesses five, non-textile, EVA foam pads sewn permanently into the shirt: a pad sewn into each shoulder, two side or rib pads, and a rectangular pad in the lower back panel. The rib shirt is worn underneath the standard identifier football jersey and is intended to supplement the protective shoulder pads and rib pads worn by a football player. The catalog states it affords “moderate protection of ribs, kidneys and shoulders.” You have asked that we rule the sample apparel classifiable in subheading 9506.99.20, Harmonized Tariff Schedule of the United States (HTSUS), taking into consideration its design and use and the Court of Appeals for the Federal Circuit’s decision in Bauer Nike Hockey USA, Inc. v. United States, 393 F.3d 1246 (Fed. Cir., 2004).
The BARS70 rib shirt is equipment primarily worn for protection in sport activities and incorporates thick non-textile, protective guards or pads that are designed exclusively to provide compact protection against injury, that is, having protective features with the sole or primary function of directly absorbing the impact of blows or collisions. These non-textile protective guards are permanently sewn into the article and make the article impractical for use as everyday wearing apparel. Accordingly, the BARS70 rib shirt will be classified as protective sports equipment in heading 9506, HTSUS.
The applicable subheading for the BARS70 Shirt with Rib and Shoulder Padding will be 9506.99.2000, HTSUS, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games…football, soccer and polo articles and equipment. The rate of duty is 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 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division