The tariff classification of hockey protective shorts from Taiwan or China.

NY H83396 July 30, 2001 CLA-2-61:RR:NC:3:353 H83396 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Mr. Lance Kaneshiro Easton Sports 7855 Haskell Avenue Van Nuys, CA 91406-1999 RE: The tariff classification of hockey protective shorts from Taiwan or China. Dear Mr. Kaneshiro: In your letter dated July 2, 2001 you requested a classification ruling. The submitted samples are hockey protective shorts that are worn under hockey pants and are constructed of knit polyester and nylon fabric. Sample 1 is a mesh short with an internal built-in protective cup and strap. The hard plastic protective cup is removable for ease of washing the garment. The mesh short features a heavy-duty elasticized waist with drawstring and front and rear hook and loop tabs at the base of the legs for attaching additional protective elements. Sample 2, embroidered with “Jock-Plus®” on the right leg, is a stretch short that reaches to mid-thigh with an external built-in protective cup. The hard plastic protective cup is removable for ease of washing the garment. The stretch short features a heavy-duty elasticized waist and front and rear hook and loop tabs at the base of the legs for attaching additional protective elements. You believe the correct classification is as ice hockey equipment under subheading 9506.99.02580. Chapter 95 Note 1 states that “1. This chapter does not cover: (e) Sport clothing or fancy dress, of textiles, of chapter 61 or 62.” Further, the Explanatory Notes (EN) to heading 6114 state that “The heading includes, inter alia: (5) Special articles of apparel used for certain sports…” The items in question are considered wearing apparel that is worn during the playing of the sport of hockey to protect the player. The applicable subheading for the hockey protective shorts will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men's or boys'.” The duty rate will be 15.3% ad valorem. The hockey protective shorts fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan and China 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