CLA-2-95:OT:RR:NC:N4:424
Ms. Kelly Amorgianos
Bauer Hockey, Inc.
100 Domain Drive
Exeter, NH 03833
RE: The tariff classification of an ice hockey facemask from China and Thailand
Dear Ms. Amorgianos:
In your letter submitted October 28, 2014, you requested a tariff classification ruling.
A sample of the Bauer ice hockey facemask was received with your inquiry. The item is a full facemask or cage, made of carbon steel, titanium, or stainless steel, that is made exclusively for the sport of ice hockey. The facemasks are designed to be fastened to a hockey helmet with two screws, by using the steel cage clips that are situated at the top of the mask. Some facemasks include a chin cup that can either be fastened to the helmet after the facemask is attached, while others can be attached directly onto the mask with the sides of the facemask being secured by two separate straps. The chin cup also features the “Bauer” trademark on it. Although connected to the helmet, the facemask provides protection to a hockey player’s face by absorbing the impact of pucks, sticks, etc. It is akin to the exemplars set forth in Explanatory Note (EN) 95.06 (B)(13).
The applicable subheading for the ice hockey facemask 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 … : Other: Other: Ice-hockey… articles and equipment, except balls and skates, and parts and accessories thereof, Other, including parts and accessories." The rate of duty 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division