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C82761 C8 Ruling Active

The tariff classification of a strap for football shoulder pads from China.

Issued December 23, 1997 by U.S. Customs and Border Protection.

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C8 C82761 (December 23, 1997)

Tariff classification

HTS codes: 9506.99.2000

Headings: 9506

Product description

, Inc., your client. You are requesting the tariff classification on a strap, a part for football shoulder pads. The elastic strap/straps will be 18 inches in length, and will be made of an elastic material. The straps will be used to secure the shoulder pads to the body of the wearer. The straps will be screen printed with the company's logo. For tariff purposes, the straps are considered parts of football equipment.

CBP rationale

The applicable subheading for the straps for football shoulder pads will be 9506.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Football, soccer and polo articles and equipment, except balls, and parts and accessories thereof.

Full text

NY C82761 December 23, 1997 CLA-2-95:RR:NC:2:224 C82761 CATEGORY: Classification TARIFF NO.: 9506.99.2000 Joe Schmid JS International 110 West Ocean Blvd. Suite 307 Long Beach, CA 90802 RE: The tariff classification of a strap for football shoulder pads from China. Dear Mr. Schmid: In your letter dated December 12, 1997, you requested a tariff classification ruling, on behalf of Diamond Football Co., Inc., your client. You are requesting the tariff classification on a strap, a part for football shoulder pads. The elastic strap/straps will be 18 inches in length, and will be made of an elastic material. The straps will be used to secure the shoulder pads to the body of the wearer. The straps will be screen printed with the company's logo. For tariff purposes, the straps are considered parts of football equipment. The applicable subheading for the straps for football shoulder pads will be 9506.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Football, soccer and polo articles and equipment, except balls, and parts and accessories thereof." The rate of duty will be 1 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 Tom McKenna at 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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