The tariff classification of a lacrosse garment from Taiwan.

NY H83070 July 27, 2001 CLA-2-61:RR:NC:3:353 H83070 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Barry Hallenbeck Hallenbeck Design 127 Main Street Nashua, NH 03060-2711 RE: The tariff classification of a lacrosse garment from Taiwan. Dear Mr. Hallenbeck: In your letter dated July 11, 2001 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, called a “Lacrosse Vest,” is constructed of knit nylon/polyester/ elastane fabric. The unisex pullover top reaches the waist and features short sleeves, a crew neck, and sewn-in foam padding at the upper chest and back, shoulders and upper arms. The garment is protective apparel that is worn specifically when playing the sport of lacrosse. The Explanatory Notes (EN) to heading 6114 states that “The heading includes, inter alia : (5) Special articles of apparel used for certain sports…” The applicable subheading for the “Lacrosse Vest” will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women's or girls'.” The duty rate will be 28.9% ad valorem. The “Lacrosse Vest” falls within textile category designation 639. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division