The tariff classification of Paintball Protective Items from China.

NY K85428 May 26, 2004 CLA-2-61:RR:NC:3 353 K85428 CATEGORY: Classification TARIFF NO.: 9506.99.6080, 6114.30.3060, 6114.30.1010 Mr. Pete Michalczyk Colorado Customs Brokers 6750 E 46th Ave Dr Unit 600 Denver, CO 80216 RE: The tariff classification of Paintball Protective Items from China. Dear Mr. Michalczyk: In your letter dated March 12, 2004, received in this office on April 26, 2004, on behalf of National Paintball Inc., you requested a classification ruling. As requested, the samples will be returned to you. The submitted samples, two bottoms and a top, are called Style EPGSS01 Slider Protective Wraps and Style EPGCP01 Paintball Chest Vest Protector. There are two distinct versions of Style EPGSS01 Slider Protective Wraps, which we will refer to as version 1 and version 2. Style EPGSS01 Slider Protective Wrap, version 1, is a wrap-style item constructed of knit spandex fabric. The item features sewn-in high density foam protective pads at the tailbone, hips and outer upper thighs, 2-inch embroidered waistband, an adjustable hook and loop web belt closure, and adjustable hook and loop closures at the thigh. The entire front of the garment is open, as is the crotch and inner thigh area. The wrap-style feature allows for the wearer to remove the item while pants, undergarments or protective cup is still on. Style EPGSS01 Slider Protective Wrap, version 2, is a short constructed of knit spandex fabric. The short features a removable front pad, sewn-in high-density foam protective pads at the hips and outer upper thighs, and a 2-inch embroidered waistband. Style EPGCP01 Paintball Chest Vest Protector is a pullover top constructed of knit 60% spandex, 40% polyester fabric. You state that the item is designed to be worn underneath a jersey; after examination, this office believes the item can also be worn on its own. The sleeveless top feature over-size armholes, finished foam-padded neckline, and sewn-in high density foam protective chest pads. The three items will only be worn while a person is engaged in paintball activity. You request classification under subheading 9506.99.6080 as “Articles and equipment for…other sports…or outdoor games…” You cite ruling NY B80801, dated January 10, 1997, for your suggested classification of the bottoms. Style EPGSS01 Slider Protective Wrap, version 1, is made and used for paintball much in the same way the roller hockey wrap girdle in the ruling is made and used for roller hockey. However, Style EPGSS01 Slider Protective Wrap, version 2, is a short and bears little resemblance to the roller hockey wrap girdle. It is more closely related to a sliding short classified as sports clothing in ruling NY E82883, dated June 18, 1999 You cite ruling NY G86045, dated January 22, 2001, for your suggested classification of the top. Style EPGCP01 Paintball Chest Vest Protector is a pullover top. The item in the ruling is called a chest protector, not a vest. The item does not appear to be similar to the sample at hand. Chapter 95 Note 1(e) states that “1. This chapter does not cover…(e) Sports clothing or fancy dress of textiles: of chapter 61 or 62.” Style EPGSS01 Slider Protective Wrap, version 2, and Style EPGCP01 Paintball Chest Vest Protector are sports clothing. The applicable subheading for the Style EPGSS01 Slider Protective Wrap, version 1, will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for…other sports…or outdoor games…Other: Other: Other, Other.” The duty rate will be 4% ad valorem. The applicable subheading for the Style EPGSS01 Slider Protective Wrap, version 2, 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 14.9% ad valorem. The textile category designation is 659. The applicable subheading for the Style EPGCP01 Paintball Chest Vest Protector will be 6114.30.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Men‘s or boys’.” The duty rate will be 28.2% ad valorem. The textile category designation is 638 Style EPGSS01 Slider Protective Wrap, version 2, falls within textile category designation 659; Style EPGCP01 Paintball Chest Vest Protector falls within textile category designation 638. Based upon international textile trade agreements both 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division