The tariff classification of Motocross Riding Equipment from China

N069058 August 5, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Vincent Iacopella The Janel Group of Los Angeles, Inc. 460A Hindry Avenue Inglewood, CA 90301 RE: The tariff classification of Motocross Riding Equipment from China Dear Mr. Iacopella: In your letter dated July 7, 2009, you requested a tariff classification ruling on behalf of Troy Lee Designs. A sample of the Rincon Protector, item number 1217-02, was received with your request. The item is constructed of 45% polyester, 20% nylon, 18% plastic, 15% polyethylene and 2% rubber. The Rincon Protector is made of a stretch mesh material with built-in injection molded hard plastic guards covering the shoulder, elbow, forearm, as well as the spine and is designed to protect the upper body from serious injury by absorbing the forces brought on by a fall or violent impact while engaging in the sport of motocross. The sample is being retained by this office for future reference. The applicable subheading for the Rincon Protector will be 9506.99.6080, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." The rate of duty will be 4 % 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division