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NY M86827




September 29, 2006

CLA-2-95:RR:NC:2:224 M86827

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.2000

Michael D. Koseck
E. Besler & Co.
115 Martin Lane
Elk Grove Village IL 60007

RE: The tariff classification of a football protective garment from Pakistan.

Dear Mr. Koseck:

In your letter dated September 13, 2006, on behalf of Riddell Inc., you requested a tariff classification ruling.

The submitted sample garment, described as a football pant, is constructed of knit 92 percent nylon and eight percent spandex fabric. The pant extends to just below the knee and features a double D-ring closure and tunnel elastic leg openings. The garment is nearly completely composed of thick, fixed pads that protect the tailbone, hips, the outer thighs and knees. The sample will be returned at your request.

Articles of a class similar in construction, design and use to the subject football pant article constitute sport protective equipment in heading 9506 of the Harmonized Tariff Schedule of the United States (HTSUS). This class of articles is primarily worn for protection in sport and physical recreational activity and is akin to the protective sport equipment exemplars set forth in the Explanatory Notes to the Harmonized Commodity Description and Coding System at heading 95.06 of the HTSUS. The essential character of the articles of this class is clearly imparted by the thick foam and/or hard plastic pads and guards which completely or nearly completely make up the bulk of the articles and that have as their sole or primary function absorbing the impact force of blows, collisions, or flying objects. This function is so overriding that it makes the articles impractical to use as sport clothing.

The applicable subheading for the football pant will be 9506.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapterparts and accessories thereof: other: other: football , soccer and polo articles and equipment, except balls, and parts and accessories thereof. 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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