CLA-2-61:RR:NC:3:353 B84474

Mr. Todd A. Apple
Spyder Active Sports, Inc.
3600 Pearl Street
Boulder, Colorado 80301

RE: The tariff classification of ski racing accessories (top and pants) from Poland.

Dear Mr. Apple:

In your letter dated April 14, 1997, received in our office on April 21, 1997, on behalf of Spyder Active Sports, Inc., you requested a classification ruling. Samples sere submitted for examination and will be returned to you.

The submitted samples are a unisex top and pants that are worn under ski racing garments for added protection. The top, style Stealth 2108 consists of a nylon/Lycra Spandex fabric with Thermoform padding at the elbow, forearms, upper arms and the back. The pants, style Stealth 2109 also consist of the same fabric as the top. The pants have a Thermoform shin and knee guards.

The top and pants will be classified as separate items under the same Harmonized Tariff Number. The applicable subheading for the top, style Stealth 2108 and the pants, style Stealth 2109 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-fibers: Other, Other: Women's or girls'. The duty rate will be 15.7 percent ad valorem.

The applicable special classification provision for the ski racing top and pants will be 9817.61.01 which provides for: "Articles of ski racing apparel which, because of their padding, construction, or other special features, are specially designed to protect against injuries for the sport of ski racing., such as blows caused by slalom gates or falls."

Styles Stealth 2108 and 2109 fall within textile category designation 659. Based upon international textile trade agreements products of Poland are not subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Martin Weiss at 212-466-5881.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division