The tariff classification of a knee and shin pad protector for paintball competition from China or Taiwan.

NY G80971 August 21, 2000 CLA-2-95:RR:NC:2:224 G80971 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Robert Lum Redz International Inc. 3 Reeves Station Road Medford, NJ 08055 RE: The tariff classification of a knee and shin pad protector for paintball competition from China or Taiwan. Dear Mr. Lum: In your letter dated August 9, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a knee and shin pad protector for the outdoor activity called paintball competition. The product is composed of eighty percent neoprene and twenty percent other textile materials. The item is considered other protective equipment for the outdoor game or activity known as paintball competition, properly classifiable in Chapter 95 of the Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the knee and shin pad protector will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…parts and accessories thereof: Other…Other.” 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