The tariff classification of an ice hockey visor from China and Thailand

N258997 December 3, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.2580 Ms. Kelly Amorgianos Bauer Hockey, Inc. 100 Domain Drive Exeter, NH 03833 RE: The tariff classification of an ice hockey visor from China and Thailand Dear Ms. Amorgianos: In your letter dated October 31, 2014, you requested a tariff classification ruling. A sample of the Bauer ice hockey visor was received with your inquiry. The item is constructed of 100% polycarbonate plastic and is made exclusively for playing the sport of ice hockey. The visor is engineered to fit with ice hockey helmets, as it attaches to the clips on the side of the helmet. It provides protection to the face by absorbing the impact of pucks, sticks, etc. while playing ice hockey. The protection provided by the visor is akin to the exemplars set forth in Explanatory Note (EN) 95.06(B)(13). Note 1(q) to Chapter 95 states that “spectacles, goggles or the like, for sports or outdoor games (heading 9004)” are excluded from classification in Chapter 95. However, the visor is not classified as a spectacle or goggle because it covers the face as well as the eyes. Goods of heading 9004, Harmonized Tariff Schedule of the United States (HTSUS), are designed to cover the eyes and excludes articles designed to cover or protect the face (e.g. visors for welders). Therefore, since the ice hockey visor cannot be classified in Chapter 90, Note 1(q) to Chapter 95 is not applicable. The applicable subheading for the ice hockey visor will be 9506.99.2580, HTSUS, which provides for: "Articles and equipment for general physical exercise, gymnastics, athletics, other sports … : Other: Other: Ice-hockey… articles and equipment, except balls and skates, and parts and accessories thereof, Other, including parts and accessories." The rate of duty will be Free. 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 James Forkan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division