N010417 N0 Ruling Active

The tariff classification of a protector compression short from China.

Issued May 11, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

The article at issue is described as style #1000184 Men’s Protector Compression Short. The body of the garment is made of 88 percent Nylon and 12 percent Elastane. PU-foam hard pads are sewn into the shell at the hip, front thigh and tail areas. The short is worn under a uniform and is intended primarily for protection against injury in various sporting activities. The sample will be returned at your request Articles of a class similar in construction, design and use to the subject compression short 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.

CBP rationale

The applicable subheading for the men’s protector compression short will be 9506.99.6080, HTSUS, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…other: other: other, other.

Full text

N010417 May 11, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Jenn Withnell Under Armour Inc. Tide Point – 1020 Hull Street Baltimore MD 21230 RE: The tariff classification of a protector compression short from China. Dear Ms. Withnell: In your letter dated April 25, 2007, you requested a tariff classification ruling. The article at issue is described as style #1000184 Men’s Protector Compression Short. The body of the garment is made of 88 percent Nylon and 12 percent Elastane. PU-foam hard pads are sewn into the shell at the hip, front thigh and tail areas. The short is worn under a uniform and is intended primarily for protection against injury in various sporting activities. The sample will be returned at your request Articles of a class similar in construction, design and use to the subject compression short 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. The applicable subheading for the men’s protector compression short will be 9506.99.6080, HTSUS, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…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

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