G87127 G8 Ruling Active

The tariff classification of a child’s soccer shin sock from China.

Issued February 28, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.2000

Headings: 9506

Product description

You are requesting the tariff classification on an item that is identified as style number SP0039, a child’s soccer shin sock. This item is a youth’s unisex sock with a built-in shin-guard designed as an all-in-one product. It is a full sock with a fitted heel that is constructed wholly of polyester material. The guard is made from a high-density polyethylene shell with foam padding for impact protection. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the child’s shin soccer sock 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 skates, and parts and accessories thereof.

Full text

NY G87127 February 28, 2001 CLA-2-95:RR:NC:2:224 G87127 CATEGORY: Classification TARIFF NO.: 9506.99.2000 Christy Miller Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of a child’s soccer shin sock from China. Dear Ms. Miller: In your letter dated January 18, 2001, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is identified as style number SP0039, a child’s soccer shin sock. This item is a youth’s unisex sock with a built-in shin-guard designed as an all-in-one product. It is a full sock with a fitted heel that is constructed wholly of polyester material. The guard is made from a high-density polyethylene shell with foam padding for impact protection. The sample will be returned, as requested. The applicable subheading for the child’s shin soccer sock 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 skates, and parts and accessories thereof.” The rate of duty will be free. 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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