G81889 G8 Ruling Active

The tariff classification of a paintball neck pad protector from China or Taiwan.

Issued September 18, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

You are requesting the tariff classification on an item that is described as a neck pad protector used in the game/sport of paintball. The neck pad, constructed of neoprene with ventilation holes for comfort, protects the player’s neck from being hit by paintballs. If left unprotected, a paintball hit will leave a severe bruise on the neck. Since paintball is considered a game or sport usually played outdoors, the neck protector is classified as an accessory for games or sports in Chapter 95 of the HTS.

CBP rationale

The applicable subheading for the paintball neck pad protector 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…or outdoor games…parts and accessories thereof: Other…Other.

Full text

NY G81889 September 18, 2000 CLA-2-95:RR:NC:2:224 G81889 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Robert Lum Redz International Inc. 3 Reeves Station Road Medford, NJ 08055 RE: The tariff classification of a paintball neck pad protector from China or Taiwan. Dear Mr. Lum: In your letter dated September 8, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a neck pad protector used in the game/sport of paintball. The neck pad, constructed of neoprene with ventilation holes for comfort, protects the player’s neck from being hit by paintballs. If left unprotected, a paintball hit will leave a severe bruise on the neck. Since paintball is considered a game or sport usually played outdoors, the neck protector is classified as an accessory for games or sports in Chapter 95 of the HTS. The applicable subheading for the paintball neck pad protector 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…or outdoor games…parts and accessories thereof: Other…Other.” The rate of duty will be 4 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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