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NY 812847




August 15, 1995

CLA-2-62:S:N:N5:353 812847

CATEGORY: CLASSIFICATION

TARIFF NO.: 6217.10.9010; 6217.10.9030

Mr. Jack D. Mlawski
Galvin & Mlawski
440 Park Avenue South
New York, N.Y. 10016-8067

RE: The tariff classification of textile covered shoulder pads from the Dominican Republic

Dear Mr. Mlawski:

In your letter dated July 14, 1995 you requested a classification ruling on behalf of your client Caribbean Shoulder Pad USA, Inc. Samples were submitted for examination with your request.

Three samples were submitted. Sample 9228 is stated to be a polyurethane foam shoulder pad covered on the top portion with non-woven/needle punched cotton textile material. Sample 9510 is stated to be a polyurethane foam shoulder pad covered on the top portion with a woven polyester fabric and on the bottom with non-woven/needle punched cotton fabric. Sample 4087 is stated to be a polyurethane foam shoulder pad covered both on the top and bottom with a non-woven/needle punched cotton textile fabric.

Headquarters ruling 953832 of July 14, 1993 classified a textile bra cup made up of foam rubber covered with nylon knit fabric in heading 6117, HTSUSA, which provides for other made up clothing accessories or parts of garments of knitted or crocheted fabric. The EN for Heading 6117 state that the heading covers knitted or crocheted parts of garments or knitted or crocheted made up textile clothing accessories. The EN also includes the following language: The Heading covers, inter alia:

(3) Dress shields, shoulder or other pads

The ruling went on to state that "since the instant pad is covered with knit textile fabric and is used in the construction of certain clothing, ..., we find it is properly classified as an other knitted or crocheted garment part in Heading 6117, HTSUSA."

Headquarters Ruling 557057 of February 23, 1993 classified a shoulder pad constructed of an outer shell of 100% cotton knit fabric into which a foam padding had been inserted. The ruling went on to state that "Heading 6117, HTSUSA, provides for 'other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories.' EN (3) to heading 6117, HTSUSA, expressly provides for 'Shoulder or other pads.' As shoulder pads are specifically enumerated in the EN to heading 6117, HTSUSA there is no doubt that the subject merchandise is classifiable within this provision of the Nomenclature."

The applicable subheading for shoulder pad styles 9228 and 4087 will be 6217.10.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other.... Of cotton. The duty rate will be 15.4 percent ad valorem. The applicable subheading for shoulder pad style 9510 will be 6217.10.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up clothing accessories; parts of garments or of clothing accessories; other than those of heading 6212: Accessories: Other.... Of man-made fibers. The duty rate will be 15.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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