CLA-2-95:OT:RR:NC:N4:424
Mr. John Torrenti
LaJust Sports America, Inc.
224 Hawthorne Lane
Orange, CT 06477
RE: The tariff classification of the Electronic Body Protector Vest from Korea
Dear Mr. Torrenti:
In your letter dated May 31, 2009, you requested a tariff classification ruling.
In lieu of a sample, photographs of the Electronic Body Protector Vest (EBP) were taken and submitted with your inquiry. The EBP Vest, which is imported alone, is specially designed for use during Taekwondo tournament matches to assist with scoring and minimize the possibility of human error. Electronic sensors are located in the vest and can be calibrated for different levels of competition. The sensors accurately detect the location and force of strikes and when used in conjunction with specially designed sparring footwear, instantly display the hit on the electronic scoring system housed within the body protector while also transmitting it to the referee system and scoreboard for display during competitions. Only the EBP Vest is the subject of this ruling request.
The EBP Vest’s interior and edges are constructed of a vinyl, leather-like material which provides for uninhibited movement while sparring. The colored panels, which are either red or blue, are constructed of a hard plastic while the interior of the vest is lined with thick foam, protecting the chest, collarbone, backbone and kidneys. The EBP Vest is equipment designed exclusively to protect against injury by absorbing blows, collisions or flying objects while sparring during the sport of Taekwondo.
The applicable subheading for the Electronic Body Protector Vest will 9506.99.6080, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." The rate of duty will be 4 % ad valorem.
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