E83624 E8 Ruling Active

The tariff classification of knee pads, a wrist/palm support, finger supports and wristbands from Indonesia.

Issued June 30, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080, 6307.90.9989

Headings: 9506, 6307

Product description

, your client. You are requesting the tariff classification on four different items: knee pads, a wrist/palm support, finger supports and wristbands. The only item of the four which would qualify as sports or exercise equipment would be the knee pads which by virtue of their considerable padding would offer sufficient protection while engaged in sports, or other physical activities. The other three items must be classified as other textile articles, since there is no precedent to classify items such as these as sports or other exercise equipment. The wrist/palm support, finger supports and wristbands offer little or no protection when engaged in sports or other physical activity, but rather offer comfort when engaged in such activities. In addition, the main function of the wrist bands is to absorb sweat, and they clearly do not contribute in any significant way to the playing of a sport, as you assert in your ruling request.

CBP rationale

The applicable subheading for the knee pads 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. The applicable subheading for the wrist/palm support, finger supports and wristbands 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.

Full text

NY E83624 June 30, 1999 CLA-2-95:RR:NC:2:224 E83624 CATEGORY: Classification TARIFF NO.: 9506.99.6080; 6307.90.9989 George R. Tuttle Law Offices 3 Embarcadero Center Suite 1160 San Francisco, CA 94111 RE: The tariff classification of knee pads, a wrist/palm support, finger supports and wristbands from Indonesia. Dear Mr. Tuttle: In your letter dated June 18, 1999, you requested a tariff classification ruling, on behalf of Asics Tiger Corp., your client. You are requesting the tariff classification on four different items: knee pads, a wrist/palm support, finger supports and wristbands. The only item of the four which would qualify as sports or exercise equipment would be the knee pads which by virtue of their considerable padding would offer sufficient protection while engaged in sports, or other physical activities. The other three items must be classified as other textile articles, since there is no precedent to classify items such as these as sports or other exercise equipment. The wrist/palm support, finger supports and wristbands offer little or no protection when engaged in sports or other physical activity, but rather offer comfort when engaged in such activities. In addition, the main function of the wrist bands is to absorb sweat, and they clearly do not contribute in any significant way to the playing of a sport, as you assert in your ruling request. The applicable subheading for the knee pads 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...parts and accessories thereof (con.): Other...Other.” The rate of duty will be 4 percent ad valorem. The applicable subheading for the wrist/palm support, finger supports and wristbands 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...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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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