Saturday, August 12, 2017

Import Duty for Certain Football Girdles and Pants Jumps from Zero to 32%

In Customs Binding Ruling Letters issues about a decade ago (NY N007196, NY N052472 and NY M80510) Customs classified certain football girdles and pants at issue in heading 9506, Harmonized Tariff Schedule of the United States ("HTSUS"), specifically in subheading 9506.99.20, 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 chapter; swimming pools and wading pools; parts and accessories thereof: Other: Other: Football, soccer and polo articles and equipment, except balls, and parts and accessories thereof."

Customs has reviewed these rulings and has determined the ruling letters to be in error. It is now Customs' position that the subject football girdles and pants are properly classified, by operation of General Rule of Interpretation 1, in heading 6114, HTSUS. Specifically, the football pants and girdles at issue are classified in subheading 6114.30.30, HTSUS, which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other."

The change in classification will greatly increase the import duty, from zero, for 9506.99.20, to 32% for 6114.30.30. See CUSTOMS BULLETIN AND DECISIONS, VOL. 51, NO. 32, AUGUST 9, 2017.

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