The tariff classification of sport protective garments from Indonesia

N009573 April 18, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Tonya Whiteis Nike, Inc. One Bowerman Drive Beaverton OR 97005 RE: The tariff classification of sport protective garments from Indonesia Dear Ms. Whiteis: In your letter dated April 9, 2007, you requested a tariff classification ruling on two sample garments. The first sample, identified as style 254368-HO’07 Men’s Pro Impact Tank, is described as a sleeveless pullover with crew neck, straight open bottom hem, and eleven pads located around the rib cage and lower back. Each protective pad is permanently sewn into the garment shell. You state that the garment is intended to be worn under the player’s jersey to aid in the protection of the body while playing basketball. The shell fabric is made of 82 percent polyester, 18 percent spandex knit and the pads of 100 percent polyethylene. The second sample, Men’s Padded Basketball Short, style 254367-HO’07, incorporates seven upper pads and 12 lower pads permanently sewn into the garment. It is said that this short will be worn under a player’s outer shorts to provide protection while playing basketball. The shell fabric is composed of 82 percent polyester, 18 percent spandex knit and the pads are made of polyethylene. The two samples will be returned at your request. In Bauer Nike Hockey USA, Inc. v. United States, 393 F.3d 1246 (Fed. Cir., 2004), the Court of Appeals for the Federal Circuit found two styles of hockey pants with textile shells and interior assemblies of hard plastic guards and soft pads to be more specifically described as sports equipment under heading 9506, Harmonized Tariff Schedule of the United States (HTSUS) than as sports clothing in Chapter 62, HTSUS. As a consequence, the CAFC found that the articles were excluded from classification as sports clothing in Chapter 62 pursuant to Note 1(t) to Section XI, HTSUS, and classified the pants in heading 9506 as sports equipment. In light of this decision, the two sample textile garments worn on the person while participating in sports incorporating guards, pads, or foam are classified in subheading 9506.99.6080, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…Other: Other, Other.” The rate of duty is 4 percent ad valorem. 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