The tariff classification of a Rib Protector from Italy

N088056 January 5, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Peter Schlesinger Atlantic Customs Brokers, Inc. 1975 Linden Boulevard Elmont, NY 11003 RE: The tariff classification of a Rib Protector from Italy Dear Mr. Schlesinger: In your letter dated December 8, 2009 you requested a tariff classification ruling on behalf of J Girizar LLC. A sample of an item described as a Bumper was received with your inquiry. The Bumper is a rib protector constructed with a triple layer of fiberglass backed with foam for added protection from vibrations as well as added comfort. It is secured to one’s body through the use of the attached shoulder straps and adjustable double-ring fastener. It is worn underneath a race-suit and is designed to absorb high levels of stress, resulting from impacts, blows or collisions, when used during competitive go-cart racing. The applicable subheading for the Bumper 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