The tariff classification of a field hockey/lacrosse eye mask from China and Thailand

N259033 December 5, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Craig VerPault Bauer Hockey, Inc. 100 Domain Drive Exeter, NH 03833 RE: The tariff classification of a field hockey/lacrosse eye mask from China and Thailand Dear Mr. VerPault: In your letter dated November 3, 2014, you requested a tariff classification ruling. A sample of the Cascade Iris Eye mask was received with your inquiry. The outer portion of the mask is constructed from a combination of foam and plastic. The actual “cage” section of the mask is made from steel and the band which holds the mask to the head is made from a combination of man-made fibers. The item offers protection to the eyes, nose and upper face from projectiles such as thrown or hit balls. The protection provided by the mask is akin to the exemplars set forth in Explanatory Note (EN) 95.06(B)(13). The product is designed to be used exclusively by females in the sports of lacrosse, as well as field hockey. You state that the item is the number one selling eye mask made by Performance Lacrosse Group, Inc. and in the lacrosse industry. Therefore, its principal use, or use which exceeds any other single use of the article, is as protective equipment in the sport of lacrosse. 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 Cascade Iris Eye mask 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 Cascade Iris Eye mask cannot be classified in Chapter 90, Note 1(q) to Chapter 95 is not applicable. The applicable subheading for the Cascade Iris Eye mask 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/. 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