The tariff classification of a protective body shirt from Pakistan.

NY M87433 November 3, 2006 CLA-2-95:RR:NC:2:224 M87433 CATEGORY: Classification TARIFF NO.: 9506.99.1500 Ms. Julie Colona Customs Services Intl. 510 Thatcher Ave. St. Louis MO 63147 RE: The tariff classification of a protective body shirt from Pakistan. Dear Ms. Colona: In your letter dated October 20, 2006, you requested a tariff classification ruling on behalf of Markwort Sporting Goods Company. The merchandise, identified in accompanying descriptive literature as style HG2YGY Heart-Gard® Protective Body Shirt, consists of a compression shirt with a protective guard sewn into the center front of the shirt. The knitted body shirt is sleeveless, has a crew neckline and straight hemmed bottom, and is constructed of 80 percent Nylon and 20 percent Lycra material. The total weight of the garment is said to be three ounces and this weight and construction enables it to be worn underneath a player’s uniform. The 6” by 6” high density, polyethylene Heart-Gard® “dome” or guard is designed to absorb the impact energy of a thrown or batted baseball and deflect it away from the heart area. Merchandise imported into the United States is classified under the Harmonized Tariff Schedule of the United States (HTSUS). The tariff classification of merchandise under the HTSUS is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, provided such heading or notes do not otherwise require, then according to the other GRIs taken in order. A review of the HTSUS reveals that the above-described merchandise is potentially classified in two provisions: heading 6114 as other knitted apparel and heading 9506 as sport protective equipment. Heading 6114 provides, in pertinent part, for other garments knitted or crocheted and special articles of apparel used for certain sports. Heading 9506 provides for “articles and equipment for general physical exercise, gymnastics, athletics, [and] others sports or outdoor games.” The Explanatory Notes (EN) to heading 9506 indicate at EN 95.06(B)(13) that the heading covers “Protective equipment for sports or games, e.g., fencing masks and breast plates, elbow and knee pads, cricket pads, shin-guards.” Given the above, there is no specific heading that refers to the Protective Body Shirt in its completed form so the article cannot be classified under either GRI 1 or 2. We next refer to GRI 3(b) which covers mixtures, composite goods consisting of different materials or made up of different components and goods put up in set for retail sale. GRI 3(b) further provides that such goods are to be classified as if they consisted of the material or component that gives them their essential character. The Heart-Gard® Protective Body Shirt meets the tariff definition of a composite good because it is made up of different components (a sport garment and protective guard) that are attached or fitted to each other to form a whole. As such, they must be classified pursuant to GRI 3(b). Further, as the article primarily functions as protective equipment and appears to be bought and worn by consumers almost wholly based on its protective feature, it is the protective guard component that imparts the essential character to the good. Therefore, the Protective Body Shirt is classified in heading 9506 as sport equipment. The applicable subheading for the Heart-Gard® Protective Body Shirt, style HG2YGY, will be 9506.99.1500, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sorts (including table-tennis) or outdoor games…Other: Other: Baseball articles and equipment, except balls, and parts and accessories thereof.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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