CLA-2-95:OT:RR:NC:2:224
Ms. Pat Zuger
Under Armour
Tide Point – 1020 Hull Street
Baltimore, MD 21230
RE: The tariff classification of various football and basketball protective gear
Dear Ms. Zuger:
In your letter dated February 13, 2009, you requested a tariff classification ruling.
Four samples were received with your inquiry. The first item, Style 1002481, is the MPZ Touchdown Pant made in China. It is a boy’s football pant made of 92% polyester and 8% elastane that extends to just below the knee. It contains six permanent protective pads of thick foam and hard plastic that protect the hips, front of the thighs and knees. One specially fitted thick foam pad used to protect the tailbone is removable. These pads are designed for protection against injury with their sole function of directly absorbing impacts, blows or collisions while playing football. This sample is being retained for future reference.
The applicable subheading for the MPZ Touchdown Pant, Style number 1002481, will be 9506.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: Other: Football, soccer and polo articles and equipment, except balls, and parts and accessories thereof.” The duty rate will be Free.
The second item is Style 1002495, the MPZ Grippy Tee, and is made in Honduras. It is a boy’s football shirt which contains rubber dots at the front and back of the upper body for the purposes of keeping the shoulder pads from slipping.
The third item is Style 1100757, the MPZ Protector Shirt, and is made in China. It is a men’s basketball shirt which contains permanently sewn in pads made of 80% nylon and 20% elastane polyurethane.
The last item is Style 1100751, the MPZ Protector Short, and is made in China. It is a men’s basketball protective undergarment with permanent padding at the hips and thighs made of 80% nylon and 20% elastane polyurethane.
Regarding the last three items, please note that the issue of the classification of motocross jackets, jerseys and pants, football and baseball pants and tops, and motorcycle/other power sports jackets/garments as sports clothing or as sports equipment, Chapters 61/62 versus heading 9506, is currently pending before the United States Court of International Trade (CIT) in the matter of LeMans Corporation v. United States, Case # 1:06-cv-00038, Fox Racing USA v. United States, Case # 1:06-cv-00083, and Wilson Hunt International v. United States, Case # 1:06-cv-00086. Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:
“No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.”
In light of the prohibition set out in CFR 177.7(b), and as the instant ruling request is closely related to the classification issue presently pending in the CIT, this office is unable to issue a ruling letter to you with respect to the classification of the Styles 1002495, 1100757 and 1100751. Accordingly, we are administratively closing the file. You may submit another request after the court has issued its decision on these cases.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division