The tariff classification of a pair of knee sleeves from Vietnam

N320558 July 22, 2021 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 Ms. Lisa Armstrong Troy Lee Designs 155 East Rincon Street Corona, CA 92879 RE: The tariff classification of a pair of knee sleeves from Vietnam Dear Ms. Armstrong: In your original letter received on March 12, 2021, and your follow-up letter, dated July 17, 2021, you requested a tariff classification ruling. Samples were submitted with your request. The samples will be retained for training purposes. The submitted samples, described as “Speed Knee Sleeves,” are a pair of unisex knee sleeves designed to protect a cyclist’s knees. The tapered tubular knee sleeves are to be worn from the mid-thigh to mid-calf. Each knee sleeve is composed of 40.2 percent polyurethane, 26.8 percent rayon, and 33 percent rubber knitted fabric. The sleeve features a 4 mm D30® padding covered by an abrasion fabric which is composed of 88 percent nylon and 12 percent spandex knitted fabric and is sewn on top of the outer side to protect the knee. The knee sleeve also features an elasticized opening with the “SPEED” logo, two rows of silicone grippers to prevent slippage, and a reflective “TLD” logo and a red “SPEED” logo printed on the elbow pad. You state that the knee sleeves will be sold as a pair. The item number will be determined by the size: 568003201, XS/S; 568003203, M/L; 568003205, XL/XXL; 570003201, YMD; 570003002, YLG. You have suggested that the “Speed Knee Sleeves” should be classified under subheading 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games….” We disagree. Although the products may offer minimal protection against impact, they are not designed exclusively for protection against injury; that is, as equipment having protective features with the sole or primary function of directly absorbing the impact of blows, collisions or flying objects. Therefore, the knee sleeves are not classifiable as sports equipment in heading 9506, HTSUS. The applicable subheading for the “Speed Knee Sleeves” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division