The tariff classification of Motocross Body Armor from Taiwan

N017044 September 20, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of Motocross Body Armor from Taiwan Dear Mr. Gomez: In your letter dated August 28, 2007, you requested a tariff classification ruling, on behalf of No Fear MX Inc., your client. The merchandise is identified as the Empire Body Armor, item number NM-603. The Body Armor is said to be specially designed to protect the upper body while engaging in the sport of motocross. The product is constructed of 40% nylon, 30% EVA, 20% polyethylene, and 10% polyester. The body armor is made of a mesh material with heavy duty padding and injected molded plastic on the front, arms, and back. The armor has a front zipper closure and adjustable loops at the shoulders and along the sleeves. In addition, the armor has an elasticized, adjustable belt in front. The sample will be returned, as requested. The body armor is designed and built to protect the rider from serious injury by absorbing the forces brought on by a fall or violent impact. Articles of a class similar in construction, design and use to the subject body armor 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 for heading 95.06. The essential character of the articles of this class is clearly imparted by the thick foam and hard plastic pads and guards which make up the bulk of the articles and that have as their sole or primary function absorbing the impact of blows, collisions, or flying objects. This function is so overriding that it makes the articles impractical to wear as sport clothing. The applicable subheading for the Empire Body Armor will be 9506.99.6080, Harmonized Tariff Schedule of the United States (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%. 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