The tariff classification of a soccer ankle/shin guard from Taiwan.

NY H82859 July 19, 2001 CLA-2-95:RR:NC:2:224 H82859 CATEGORY: Classification TARIFF NO.: 9506.99.2000 Bill Ramia, Jr. Alexander International Memphis Int’l. Airport P.O. Box 30209 Memphis, TN 38130 RE: The tariff classification of a soccer ankle/shin guard from Taiwan. Dear Mr. Ramia: In your letter dated June 10, 2001, you requested a tariff classification ruling, on behalf of Ouimet Corporation. You are requesting the tariff classification on an item that is described as a soccer ankle/shin guard. The product is used for the protection of the soccer player in the course of playing a soccer game or during soccer practice. The neoprene layer of the material used in the construction of the ankle/shin guard comprises 79 % of the total weight of the material. The outer layer of the material is a plush fabric made up of 85 % Nylon and 15 % Spandex. The inner layer is 100 % nylon knit fabric designed for comfort when worn next to the skin. You have not requested that your samples be returned. The ankle/shin guard that is in its final form (Issue 1) and the same product cut to shape but with the addition of straps, zippers or other closures after importation (Issue 2) will be classified in chapter 95 of the HTS as soccer equipment. The applicable subheading for the soccer ankle/shin guard will be 9506.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “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