The tariff classification of a football kneepad from Taiwan.

NY I85262 August 22, 2002 CLA-2-95:RR:NC:2:224 I85262 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Christina A. Swidersky Foot Locker Corp 3543 Simpson Ferry Rd Camp Hill, PA 17011 RE: The tariff classification of a football kneepad from Taiwan. Dear Ms. Swidersky: In your letter dated August 9, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a football kneepad, style PR-20200. The kneepad is constructed of EVA, a 100 % synthetic material. The kneepad is used for protecting the player’s knee while he is engaging in the sport of football. The proper classification will be in Chapter 95 of the HTSUSA as an other accessory used for the outdoor sport of football. The classification will be based on the sample that you have submitted, assuming that the article will be sold at retail in the same form as you have presented it for this request. The sample will be returned, as requested. The applicable subheading for the football kneepad, style PR-20200, 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, not specified or included elsewhere in this chapter; parts and accessories thereof: Other: Other…Other.” The rate of duty will be 4 % 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division