CLA-2-95:OT:RR:NC:4:424

Mr. John Mulvihill
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919

RE: The tariff classification of the Sherwood Jock Short from Vietnam

Dear Mr. Mulvihill:

In your letter dated April 1, 2009, you requested a tariff classification ruling on behalf of Mondor Ltd.

A sample of the Sherwood Jock Short, style number 545119, was received with your inquiry. The protective hockey shorts are constructed of a 100% polyester mesh fabric with its own specially-fitted sewn-in pocket for securing the removable hard plastic cup that protects the groin area. The hockey shorts are designed exclusively to protect against injury by absorbing blows, collisions or flying objects while playing hockey. The sample will be returned as requested.

The applicable subheading for the Sherwood Jock Short, item number 545119, will be 9506.99.2580, 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: Ice-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof…Other, including parts and accessories.” The duty rate will be Free.

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