CBP Ruling N270575 — The tariff classification of a hockey visor from Taiwan

Tariff classification

Headings: 9506

Product description

The item is a polycarbonate lens that is affixed to a hockey helmet to reduce the risk of injury to the eyes and face. The visor affixes to the helmet by means of two holes that align directly into protrusions in the front of the helmet. The item offers protection to the eyes, nose and upper face from flying pucks as well as hockey sticks. The protection provided by the mask 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 Hockey 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 “Hockey Visor” cannot be classified in Chapter 90, Note 1(q) to Chapter 95 is not applicable.

Full text

N270575 November 24, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.2580 Mr. Ivan Kelley Eyeking, LLC 10 Hub Drive Suite 104 Melville, NY 11747 RE: The tariff classification of a hockey visor from Taiwan Dear Mr. Kelley: In your letter dated November 5, 2015, you requested a tariff classification ruling. A sample of the “Hockey Visor” was received with your inquiry. The item is a polycarbonate lens that is affixed to a hockey helmet to reduce the risk of injury to the eyes and face. The visor affixes to the helmet by means of two holes that align directly into protrusions in the front of the helmet. The item offers protection to the eyes, nose and upper face from flying pucks as well as hockey sticks. The protection provided by the mask 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 Hockey 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 “Hockey Visor” cannot be classified in Chapter 90, Note 1(q) to Chapter 95 is not applicable. The applicable subheading for the “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

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