Classification of hockey pants

HQ 083859 April 25 1989 CLA2 CO:R:C:G 083859 DSN CATEGORY: Classification TARIFF NO.: 6203.43.4030 Mr. William J. LeClair Administrative & Regulatory Advisor TransBorder Customs Services One TransBorder Drive P.O. Box 800 Champlain, New York 12919 RE: Classification of hockey pants Dear Mr. LeClair: This ruling letter is in response to your inquiry of January 25, 1989, on behalf of Les Enterprises Michel Ferland, Inc., requesting tariff classification of hockey pants under the Harmonized Tariff Schedules of the United States Annotated (HTSUSA). A sample produced in Canada was submitted for review. FACTS: The hockey pants at issue have an outer shell and inner shell composed of manmade fibers. The pants have padding in distinct sections which are sewn to the inside of the article. The pants contain a small amount of plastic which is used as a reinforcing sheet that is sewn to the inner shell. The pants are knee length and have lacing up the front with a belt of web material at the waist. ISSUE: Whether the hockey pants at issue are classified in chapter 95, HTSUSA. LAW AND ANALYSIS: Classification of merchandise is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the  2 terms of the headings and any relative section or chapter notes. Chapter 95, HTSUSA, provides for sports equipment. Note 1(e) to Chapter 95, states that this chapter does not cover sports clothing or fancy dress, of textiles, of chapter 61 or 62. Heading 9506, HTSUSA, provides for articles and equipment for gymnastics, athletics, other sports or outdoor games, not specified or included elsewhere in this chapter. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 9506, state that not only is sports clothing exluded but so are sports gloves and sports footwear. The Explanatory Notes do allow protective equipment for sports or games such as fencing masks and breast plates, elbow and knee pads, cricket pads, and shinguards. However, the above articles may not be contained in an article of sports clothing to be included in chapter 95. Those articles must be separate and apart from another article. It is our opinion that all sports clothing regardless of any protective features indicating it is designed specifically for a particular sport, is excluded from chapter 95, with no exceptions. Thus, the merchandise at issue is classified as wearing apparel. HOLDING: The merchandise at issue is classified under subheading 6203.43.4030, HTSUSA, which provides for men's or boys' trousers, breeches and shorts, of synthetic fibers, other, shorts, textile category 647. The rate of duty, if thi s merchandise is considered "goods originating in the territory of Canada", is 26.7 percent ad valorem under the Special duty rate column. Otherwise, the merchandise is dutiable at the rate of 29.7 percent ad valorem. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division