The tariff classification of a sport padded shirt from China.

NY M86348 September 8, 2006 CLA-2-95:RR:NC:2:224 M86348 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Ed Sweeney Reebok International Ltd. 1895 J. W. Foster Boulevard Canton MA 02021 RE: The tariff classification of a sport padded shirt from China. Dear Mr. Sweeney: In your letter dated August 9, 2006, you requested a tariff classification ruling. The merchandise is identified as the RPS6KSR and RPS6KJR padded shirt. This style padded shirt is said to be worn primarily under another jersey and is specially designed for protection while playing Roller Ball or Street Hockey. The shirt shell consists of 100 percent polyester breathable stretch mesh. It features 9mm thick EVA foam protective padding around the shoulder, chest, back, rib and upper arms. The sample will be returned at your request. The roller padded shirt is predominantly composed of thick foam padding designed and built to afford concentrated protection against the forces brought on by a fall or violent impact during the play of roller ball or street hockey. Articles of a class similar in construction, design and use to the subject roller shirt article constitute sport protective equipment in heading 9506 of the Harmonized Tariff Schedule of the United States (HTSUS). This class of articles is primarily worn for protection in sport and physical recreational activity and is akin to the protective sport equipment exemplars set forth in the Explanatory Notes to the Harmonized Commodity Description and Coding System at heading 95.06 of the HTSUS. The essential character of the articles of this class is clearly imparted by the thick foam and/or hard plastic pads and guards which completely or nearly completely make up the bulk of the articles and that have as their sole or primary function absorbing the impact force of blows, collisions, or flying objects. This function is so overriding that it makes the articles impractical to use as sport clothing. Accordingly, the applicable subheading for the style RPS6KSR and RPS6KJR roller padded shirt will be 9506.99.6080, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, and other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter…Other: Other: Other, Other.” The rate of duty will be 4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division