The tariff classification of motorcycle and sportbike protective clothing from the United Kingdom.

NY C88250 June 8, 1998 CLA-2-61:RR:NC:3:353 C88250 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Paul English Actionstations Inc. 389-B Connors Court Chico CA 95926 RE: The tariff classification of motorcycle and sportbike protective clothing from the United Kingdom. Dear Mr. English: In your letter dated May 12, 1998, you requested a tariff classification ruling. The submitted samples are two unisex upper body garments and a pair of pants. Also submitted was descriptive literature describing the items as garments and clothing. The upper body garments and pants consist of knit 100% polyester fabric. The padding (armor) consists of a rubber based nitride source. The upper body garments have a full front zippered opening, long sleeves and a some mesh fabric to facilitate ventilation. At the back, shoulders and forearms is removable padding. The long pants have a ten inch zipper at the bottom of each leg, an elasticized waistband and padding at the hips and shins. The legal note 1(e) to Chapter 95, HTSUSA, excludes sports clothing of Chapters 61 and 62. Although protective equipment is covered by heading 9506, it is Customs' view that the heading embraces only certain forms of protective gear, and that sports clothing, regardless of the protection they afford the wearer, is still excluded. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff System at the international level, provide at EN 9506(B)(13), that protective gear of heading 9506 includes such articles as fencing masks and breast plates, elbow and knee pads, cricket pads and shin guards. EN 61.14(1) provides for "Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc."... (5) "Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys' silks, ballet skirts, leotards)." The applicable subheading for the unisex motorcycle protective clothing will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women's or girls'." The rate of duty will be 15.6% ad valorem. 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division