B85054 B8 Ruling Active

The tariff classification of knee pads, wrist pads, shin guards, and back support belts from China.

Issued June 19, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080, 6307.90.9989

Headings: 9506, 6307

Product description

You are requesting the tariff classification of 4 items: a knee pad, a wrist pad, a shin guard, and a back support belt. The knee pad and wrist pad are primarily used for in line skating, and are made of a 100% cotton material. The shin guard, also used for in line skating is made of 100% neoprene. The back support is made of nylon elastic, and is a belt which, when worn, will reduce the effects of lower back fatigue and stress.

CBP rationale

The applicable subheading for the knee pad, wrist pad, and shin guard will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports. The applicable subheading for the back support belt will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up articles, including dress patterns: Other.

Full text

NY B85054 June 19, 1997 CLA-2-95:RR:NC:2:224 B85054 CATEGORY: Classification TARIFF NO.: 9506.99.6080; 6307.90.9989 Dee Sparks International Custom Brokers, Inc. P.O. Box 60918 Houston, TX 77205 RE: The tariff classification of knee pads, wrist pads, shin guards, and back support belts from China. Dear Ms. Sparks: In your letter dated June 03, 1997, you requested a tariff classification ruling, on behalf of CWS Manufacturing. You are requesting the tariff classification of 4 items: a knee pad, a wrist pad, a shin guard, and a back support belt. The knee pad and wrist pad are primarily used for in line skating, and are made of a 100% cotton material. The shin guard, also used for in line skating is made of 100% neoprene. The back support is made of nylon elastic, and is a belt which, when worn, will reduce the effects of lower back fatigue and stress. The applicable subheading for the knee pad, wrist pad, and shin guard will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports...parts and accessories thereof: Other...Other". The rate of duty will be 4.4 percent ad valorem. The applicable subheading for the back support belt will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up articles, including dress patterns: Other...Other". The rate of duty will be 7 percent ad valorem. 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 Thomas A. McKenna at 212-466-5475. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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