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NY N005769




February 1, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.91.0030

Victoria L Lane
Coppersmith Inc.
6135 NE 80th Ave., Suite A4
Portland OR 97218

RE: The tariff classification of a sports vest from China.

Dear Ms. Lane:

In your electronic request dated January 19, 2007, you requested a tariff classification ruling on behalf of Sparq Products Inc.

According to your submission, the subject item, identified as the Sparq Sports Vest, is a weighted vest designed to be worn during exercise to promote athletic fitness. The vest is made of nylon mesh and contains interior flaps or panels with inserts to hold metal weights.

Classification of merchandise in the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Chapter 95 of the HTSUS provides for sports equipment. Note 1(e) to chapter 95 states that this chapter does not cover sports clothing or fancy dress, of textiles, of chapter 61 or 62, HTSUS. We do not consider the instant sample to be sports clothing of chapter 61 or 62.

The weighted vest is analogous to ankle and wrist weights that are classifiable in chapter 95. There is little difference between strapping weights to the ankles and wrists and having weights worn on the upper body. The instant vest enables the user to place the weights on the body and hold them in place while exercising. Therefore, the weighted vest at issue is classified in chapter 95 as sports equipment.

The applicable subheading for the Sparq Sports Vest will be 9506.91.0030, HTSUS, which provides for articles and equipment for gymnastics, athletics, other sports or outdoor games, not specified or included elsewhere in this chapter, other, gymnasium or other exercise articles and equipment, other. The rate of duty will be 4.64 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 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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