G86766 G8 Ruling Active

The tariff classification of a throat guard from Taiwan.

Issued February 12, 2001 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 throat guard intended to be worn around the neck of a person engaged in the outdoor game/sport of paintball. The product is constructed of a neoprene-based material and some nylon. The throat guard is affixed to the neck of the user by means of a hook and loop fastener. The throat guard is specifically designed for the purpose of protecting the throat area of an individual from possible injury incurred by paintball projectiles.

CBP rationale

The applicable subheading for the throat 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.

Full text

NY G86766 February 12, 2001 CLA-2-95:RR:NC:2:224 G86766 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Stephen R. Gibbons Sources International 647 S. Palm Street Suite B La Habra, CA 90631 RE: The tariff classification of a throat guard from Taiwan. Dear Mr. Gibbons: In your letter dated January 25, 2001, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a throat guard intended to be worn around the neck of a person engaged in the outdoor game/sport of paintball. The product is constructed of a neoprene-based material and some nylon. The throat guard is affixed to the neck of the user by means of a hook and loop fastener. The throat guard is specifically designed for the purpose of protecting the throat area of an individual from possible injury incurred by paintball projectiles. The applicable subheading for the throat 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...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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