N325919

N325919 May 19, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Sasha Loaiza Base Paintball Inc. 591 Telegraph Canyon Rd #271 Chula Vista, CA 91910 RE: The tariff classification of Paintball goggle masks from Taiwan Dear Ms. Loaiza: In your letter submitted May 4, 2022, you requested a tariff classification ruling. Samples of the GS-F Field Goggle and OPR Goggle were received with your inquiry and will be returned under separate cover. The merchandise under review is identified as the GS-F Field Goggle and the OPR Goggle. The articles are worn for protection while playing the game of paintball. The items are identical in design and utility. The only difference is that the GS-F Field Goggle has a clear color lens and a plain black goggle strap, while the OPR Goggle features a smoke color lens and a printed logo on the goggle strap. The items provide full face coverage starting with the solid visor at the forehead hairline extending to the bottom of the chin and around the sides covering the ears. Vented firm plastic covers the forehead, eyebrows, ears and the area from the bridge of the nose to the bottom of the chin with the goggle lens affixed in between protecting the eyes. The goggle portion is outlined with a cushion foam padding inside of the mask. The mask is worn by a person to protect their face from injury while playing a game of paintball by absorbing the impact of blows, collisions and the paint-filled pellets shot from a paintball gun. The mask is secured onto the head with an adjustable nylon chin strap and a 60% polyester/40% elastane goggle strap. The body of the mask is constructed with Polypropylene and Thermo Plastic Rubber (TPR) and the goggle lens is a Poly Carbonate. In your letter you suggest classification under subheading 6506.10.6045, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other headgear, whether or not lined or trimmed: Safety headgear: Other: Other: Athletic, recreational and sporting headgear.” We disagree. According to Webster’s II New College Dictionary, 1991 at 509, headgear, is defined as "something, as a hat or helmet, that covers the head." Webster’s New Collegiate Dictionary, 1977, at 527, defines headgear as "a covering or protective device for the head." Visual examination of the subject merchandise does not lead to conclude that it is a hat or helmet, as it does not cover the crown or the back of the head. You also identify subheading 9506.99.6080, HTSUS, which provides for other “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…” as an alternative classification and we agree. The applicable subheading for the GS-F Field Goggle and OPR Goggle will be 9506.99.6080, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." The rate of duty will be 4% 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division