Classification of soccer goalie protective shorts

HQ 084622 June 21, 1989 CLA-2 CO:R:C:G 084622 CB CATEGORY: Classification TARIFF NO.: 6203.43.4030 Lawrence D. Blume, Esq. Graham & James 2000 M Street, N.W. Suite 700 Washington, D.C. 20036 RE: Classification of soccer goalie protective shorts Dear Mr. Blume: This ruling letter is in response to your inquiry of May 4, 1989, on behalf of Union Jacks, a division of Gelhaar Uniform Company, requesting tariff classification of soccer goalie protective shorts under the Harmonized Tariff Schedules of the United States Annotated (HTSUSA). According to your letter, the subject merchandise will be imported from Taiwan. FACTS : The soccer goalie protective shorts at issue is a pair of woven shorts of 65 percent polyester and 35 percent cotton blend, with an elasticized waistband having a drawstring tie, and with foam padding sewn-in over the front of the thighs and hips. The padding is held in place by two-inch quilted squares. ISSUE : Whether the soccer goalie shorts 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 excluded 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, to be included in chapter 95 the above articles may not be contained in an article of sports. 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 boy's trousers, breeches and shorts, of synthetic fibers, other, shorts, textile category 647. The rate of duty is 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