July 20, 2005 CBP Bulletin Notices on Certain Sports Equipment
In the July 20, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 30), CBP issued two notices proposing to revoke or modify seven classification rulings on certain sports equipment. CBP states that it is also proposing to revoke any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
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CBP states that any party who has received a contrary ruling or decision on the merchandise that is subject to the proposed rulings, or any party involved with a substantially identical transaction, should advise CBP by August 20, 2005, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in these notices.
CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed Revocation or Modification of Seven Classification Rulings
Certain Sports Equipment (hockey jocks, protective cups, shinguards, etc.). CBP is proposing to issue the seven below-listed rulings in order to revoke or modify the following rulings concerning the listed articles (see proposed rulings for further descriptions of the subject articles):
Proposed Ruling | Ruling to be Revoked(R) or Modified (M) | Subject Article |
---|---|---|
HQ 967478 | NY K88490 (R) | hockey jocks (protective shorts) |
HQ 967619 | HQ 086505 (M) | athletic supporter with protective cup |
HQ 967620 | NY 854193 (R) | junior hockey accessory kit containing an athletic supporter with protective cup, garter belt, and suspenders |
HQ 967621 | NY 801913 (R) | athletic supporter with protective cup |
HQ 967622 | NY E82883 (R) | sliding shorts with hard cup |
HQ 967623 | NY H83396 (R) | hockey jocks (protective shorts) |
HQ 967738 | NY H87957 (R) | soccer shinguard encased in a sock |
CBP is proposing to classify the subject articles in various provisions of HTS 9506 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 Chapter 95; swimming pools and wading pools; parts and accessories thereof" rather than in various provisions of HTS Chapters 61 or 62 which provide for articles of apparel and clothing accessories.
In light of the Court of Appeals for the Federal Circuit (CAFC) decision in Bauer Nike Hockey USA, Inc. v. U.S., CBP finds that the subject articles are covered by HTS 9506 because they are specially designed and intended for use only while participating in sports1.
According to CBP, the subject articles incorporate a hard plastic protective cup or guard designed exclusively to protect the groin or shin against injury by absorbing blows, collisions, or flying objects. In addition, the features of the subject articles make them especially suited for sports and impractical to use as everyday wearing apparel. Therefore, CBP finds that the subject articles should be classified in HTS 9506.
1 CBP states that generally, an article that is worn, which consists of textile and non-textile components, will be held to meet this criterion only if it incorporates thick non-textile protective guards or pads that are designed exclusively for protection against injury (i.e., having protective features with the sole or primary function of directly absorbing the impact of blows, collisions, or flying objects). Generally, these non-textile protective guards will be non-removable or specially-fitted to be inserted into textile parts of the articles, made of hard plastic or thick foam, and make the articles impractical to use as everyday wearing apparel. Articles with only textile or insubstantial non-textile padding will generally not meet this criterion.
proposed: | 9506.99.2580, duty-free or 9506.99.6080, 4% or 9506.99.2000, duty-free |
current: | 6114.30.3060 (cat 659), 14.9% or 6212.90.0030 (cat 659), 6.6% or 6115.93.9020 (cat 632), 14.6% |
(See ITT's Online Archives or 05/20/05 news, 05052015, for BP summary of a CBP memorandum on the Bauer decision.)
July 20, 2005 CBP Bulletin (Vol. 39, No. 30) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_07202005_no30/
BP Note
CBP sources state that additional proposed rulings in light of the Bauer decision will be published in future issues of the CBP Bulletin.