The tariff classification of lacrosse equipment from China

N258653 November 21, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Jacquelyn Votra Trans-Border Global Freight Systems 2103 Route 9 Round Lake, NY 12151 RE: The tariff classification of lacrosse equipment from China Dear Mr. Montgomery: In your letter dated October 7, 2014, you requested a tariff classification ruling on behalf of Vertical Lax dba Team 22 Lacrosse. Photographs and descriptive literature of facemasks, a ball stop and protective eye goggles, all used in the sport of lacrosse, were received with your inquiry. Two versions of the facemask, the Under Armour “Pro Box Facemask” (PBHELFM) and “CLA Box Facemask” (CLAHELFM), were reviewed. Each facemask is stated as being constructed of steel and iron and incorporate provisions which allow it to be attached to a lacrosse helmet. The facemasks are imported alone and are not attached to a helmet. The lacrosse ball stops are self-adhesive foam pads, constructed of EVA and TPU, which are applied at the base of the inside of the lacrosse head. It is designed to deaden the ball to allow it stay in the pocket of the lacrosse stick head while in motion. The applicable subheading for the “Pro Box Facemask,” “CLA Box Facemask” and ball stop 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, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other...Other." The rate of duty will be 4% 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/. With regard to the classification of the goggles, additional information is necessary. Please provide a sample of the UA Charge Lacrosse Goggle (CHAGOGW) and UA Illusion Goggle (ILLGOGW and ILLGOGW-FH). In addition, please state whether the two styles of goggles are designed to actually cover/protect the nose and part of the face of the wearer? 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 James Forkan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division