&&These base layer garments are designed to cover the lower part of the body. They are both composed of knitted fabrics of man-made synthetic fibres. The Oneiric® Origin Base Layer for men consists of 85% nylon and 15% lycra. The Genesis Base Layer for boys’ consists of 72% nylon, 14% spandex, and 14% polyester. Both garments have integrated groin cups and foam padding at the back of the thigh and calf areas. The Oneiric® Origin Base Layer is designed for hockey players in that it has large pockets for shin pads. The Genesis Base Layer is designed for hockey goalies in that it has press fasteners to secure knee pads. Both garments are designed exclusively for playing ice hockey with cut-resistant cuffs to protect the ankles from skate blades.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 9506.99.90.83 or in the alternative 9506.99.90.99. These tariff classification numbers are incorrect. Heading 95.06 covers 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.&&&&Legal Note 1(e) to Chapter 95 excludes sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys).&&&&Chapter 61 covers knitted articles of apparel and clothing accessories. Base layer garments are provided for in Chapter 61, heading 61.14, per Explanatory Note (5), which states this heading includes “Special articles of apparel, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas ”.&&&&The articles at issue are worn under hockey equipment (one garment by hockey players and the other by hockey goalies), and designed to serve as base-layer apparel between the player’s skin and protective equipment. Therefore, they have the character of base layer hockey apparel. They are classified as other knitted garments; special articles of apparel used for certain sports; which have not been included more specifically in the preceding headings of Chapter 61. Subheading 6114.30 applies for knitted garments of man-made fibres.&&