CLA-2-95:RR:NC:2:224 H84404
Kristi L. Brokaw
Adidas America, Inc.
541 N.E. 20th Ave.
Suite 207
Portland, OR 97232
RE: The tariff classification of soccer equipment: elbow pads and knee pads from China.
Dear Ms. Brokaw:
In your letter dated May 22, 2001, you requested a tariff classification ruling.
You are requesting the tariff classification on two articles that will be used for the protection of the player while engaged in the sport of soccer. The merchandise is comprised of two pairs of protective equipment: article 651871 and article 653725. The first pair is two protective elbow pads (article 651871) and the second pair is two protective knee pads (article 653725). Both the elbow pads and the knee pads are specifically designed for goalkeepers in the sport of soccer. The protective pads are lightweight, fit comfortably and provide protection without restricting the goalkeeper’s movements. The special perforated padding makes these protectors breathable and cooler during soccer play. The product is constructed with a combination of man-made fibers, foam and gel padding, and elastic. The samples will be returned, as requested.
The protective soccer pads are marketed for the goalkeeper’s use while playing soccer. The pads will be primarily sold in soccer specialty stores that sell soccer equipment.
The applicable subheading for the protective soccer pads, article numbers 651871 and 653725, will be 9506.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics...parts and accessories thereof: Football, soccer and polo articles and equipment, except balls, and parts and accessories thereof.” The rate of duty will be free.
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 Tom McKenna at 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division