The tariff classification of soccer shinguards from Taiwan and China.

NY B82604 March 05, 1997 CLA-2-95:RR:NC:2:224 B82604 CATEGORY: Classification TARIFF NO.: 9506.99.2000 Jose Audero Jr. Audero Sports Supply, Inc. 4935 Mc Connell Ave., Suite 11 Los Angeles, CA 90066 RE: The tariff classification of soccer shinguards from Taiwan and China. Dear Mr. Audero Jr.: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : February 25, 1997 DESCRIPTION OF MERCHANDISE : The articles are identified as soccer shinguards, item numbers 061 and 064. These shinguards are used as protective equipment by soccer players. These shinguards are constructed of both hard plastic and protective foam material. HTS PROVISION : Articles and equipment for general physical exercise, gymnastics, athletics, other sports...parts and accessories thereof (con.): Football, soccer and polo articles and equipment, except balls, and parts and accessories thereof. HTS SUBHEADING : 9506.99.2000 RATE OF DUTY : 2.9 percent ad valorem A copy of this ruling or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division