The tariff classification of a "slash guard" or wrist pad for ice hockey from Taiwan.

NY A85723 July 24, 1996 CLA-2-95:RR:NC:FC:224 A85723 CATEGORY: Classification TARIFF NO.: 9506.99.2580 Ken Hashimoto Expediters Int'l. P.O.Box 2568 So. San Francisco, CA 94083-2568 RE: The tariff classification of a "slash guard" or wrist pad for ice hockey from Taiwan. Dear Mr. Hashimoto: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : July 05, 1996 ON BEHALF OF : Easton Sports, Inc. DESCRIPTION OF MERCHANDISE : The article is identified as item #139458, a protective wrist guard, used for ice hockey. The item, which is also referred to as a "slash guard", is four inches in width and is constructed of a cotton exterior and a lightweight foam padding. The item provides the wrists of the wearer with added protection from slashes, while playing ice hockey. HTS PROVISION : Articles and equipment for general physical exercise, gymnastics, athletics, other sports....parts and accessories thereof (con.): Other (con.): Ice-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof...Other, including parts and accessories. HTS SUBHEADING : 9506.99.2580 RATE OF DUTY : Free A copy of this ruling or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division