The tariff classification of "butt pads" or "hip and tailbone protection" from China.

NY K86734 July 7, 2004 CLA-2-61:RR:NC:3:353 K86734 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Mr. Brian Southard Hillbilly Dirt Gear 733 Pulaski Street Athens, GA 30601 RE: The tariff classification of “butt pads” or “hip and tailbone protection” from China. Dear Mr. Southard: In your letter dated June 7, 2004 you requested a classification ruling. The submitted sample is a “Butt Pad” or “Hip and Tailbone Protection” Short. The Item is a protective sports short that is constructed of man made fiber mesh fabric that contains permanently sewn-in pads. The short features a finished elasticized waistband, pads to protect the hips, upper thighs, tailbone and derriere, and well-finished cuffs. Descriptive literature that was found on the hillbillydirtgear.com website indicates that the items are shorts that are used for mountainboarding. You suggest classification under subheading 9506.99.6080 as other sports equipment. However, Chapter 95 Note 1 (e) specifically excludes “sports clothing…of textiles, of chapter 61 or 62.” Your merchandise is called a short and is clothing designed for the sport of mountainboarding. The applicable subheading for the “Butt Pad” or “Hip and Tailbone Protection” Short will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys, knit or crocheted man made fiber garments. The duty rate will be 14.9% ad valorem.. The “Butt Pad” or “Hip and Tailbone Protection” Short falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division