The tariff classification of an athletic mouth guard from Australia

NY K88348 August 23, 2004 CLA-2-95:RR:NC:2:224 K88348 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Ms. Melinda Johnson Alveolar Labs 6809 Clubhouse Drive Harrisburg, PA 17111 RE: The tariff classification of an athletic mouth guard from Australia Dear Ms. Johnson: In your letter dated August 4, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as an athletic mouth guard. The style number for this item has not been indicated, in your ruling request. The article is constructed of a flexible plastic material that will conform to the shape of the wearer’s mouth. The product is appropriate for use in a number of sports (hockey, baseball, football, etc.); it is not sport specific. You are requesting the following HTS classifications in your letter: 9506.91.0030 or 3926.90.9880. HTS 9506.91.0030 would not be applicable because traditionally this classification is reserved for general exercise/fitness equipment, not equipment used while engaged in sports. HTS 3926.90.9880 would not be the correct classification because Chapter 95 contains the more specific HTS subheading (9506.99.6080) for the instant merchandise. The applicable subheading for the athletic mouth guards (no style number shown) 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...parts and accessories thereof: 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