CLA-2-95:OT:RR:NC:N4:424
Ms. Andrea Corona
Troy Lee Designs
155 E Rincon Street
Corona, CA 92879
RE: The tariff classification of a knee/shin guard from China
Dear Ms. Corona:
In your letter submitted September 28, 2021, you requested a tariff classification ruling. A photograph, description and sample were received with your inquiry.
The product under consideration is a Rogue knee/shin impact protector designed for the off-road motorcycle and bicycle rider. It comes in three sizes: item 594003004 large/extra-large, item 594003002 small/medium, and item 594003000 youth. The Rogue knee/shin impact protector is composed of 54.9% polypropylene, 16.7% polyester, 14.5% EVA, 12% polyethylene and 1.9% polyamide. It contains a hard-shell plastic outer layer and an inner layer lined with soft absorbing foam, as well as adjustable straps for a secure fit.
Heading 9506 of the Harmonized Tariff Schedule of the United States (HTSUS) provides for articles and equipment for gymnastics, athletics, other sports or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. They state, in pertinent part, that heading 9506 covers protective equipment for sports or games e.g., fencing masks and breast plates, elbow and knee pads cricket pads and shin guards. In this instance the knee/shin guard has the primary function of protecting the user from injury.
Articles of this nature will be classified as protective equipment in heading 9506, HTSUS, if they are primarily worn for protection during sports and afford protection akin to the exemplars set forth in the EN to heading 95.06. Generally, they will incorporate thick, non-textile protective guards or pads that are designed exclusively for protection against injury, that is, having protective features with the sole or primary function of directly absorbing the pact of blows, collisions, or flying objects.
The applicable subheading for the Rogue knee/shin guard will be 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.6080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.99.6080, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division