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NY F81369




January 21, 2000

CLA-2-61:RR:NC:TA:N5:356 F81369

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050; 6103.43.1540; 6110.30.3050; 6506.91.0060; Ms. Lila Needham
Franklin Sports, Inc.
17 Campanelli Parkway
P.O. Box 508
Stoughton, MA 02072

RE: The tariff classification of a boys’ knit pullover, knit pants, and shoulder pads from Malaysia, and a boys football helmet and chin strap from Malaysia and China.

Dear Ms. Needham:

In your letter dated December 21, 1999, you requested a tariff classification ruling. As requested, your samples will be returned.

The boys’ pullover garment is constructed from 100 percent polyester, finely knit fabric. The pullover features a round neckline; short, hemmed sleeves and a straight, hemmed bottom. There are screen-printed logos across the chest and on the sleeves.

The boys’ pants are constructed from 100 percent polyester, finely knit fabric . The pants feature a fabric covered elastic waistband and fabric covered elastic at the leg bottoms.

The football helmet and the chin strap are constructed of plastic. The packing box is printed with the statement “WARNING: THIS HELMET MUST NOT BE USED AS PROTECTIVE EQUIPMENT IN FOOTBALL OR ANY OTHER CONTACT SPORT”. There is a label on the helmet which contains the above warning and includes the statement “DO NOT REMOVE THIS LABEL”.

The shoulder pads are constructed from foam laminated to plastic. The pad is printed with the statement “WARNING: NOT DESIGNED FOR CONTACT PLAY”.

The applicable subheading for the pullover will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: men's or boys'. The duty rate will be 32.9 percent ad valorem.

The applicable subheading for the pants will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... trousers, bib and brace overalls, breeches and shorts (other than swimwear): of synthetic fibers: other: trousers and breeches: boys’: other. The duty rate will be 28.9 percent ad valorem.

The applicable subheading for the football helmet will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for: other headgear, whether or not lined or trimmed: other: other: of rubber or plastic: other. The duty rate will be free.

The applicable subheading for the shoulder pads will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for: other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves): other: other: other. The duty rate will be 5 percent ad valorem.

The pullover garment falls within textile category designation 638. The pants fall within textile category designation 647. Based upon international textile trade agreements, products of Malaysia are subject to visa requirements and quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 212-637-7081.

Sincerely,

Robert B. Swierupski
Director,

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