This case concerned the proper tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) for motocross jerseys, motocross pants, and motorcycle jackets imported by LeMans Corporation. Customs and Border Protection classified the items as apparel under Chapters 61 and 62, while LeMans argued they should be treated as sports equipment under Chapter 95 to receive different duty rates. The Court of International Trade upheld Customs' classification, and the Federal Circuit affirmed. The court reasoned that the Explanatory Notes to Heading 9506 describe sports equipment as non-apparel items such as nets, rackets, or protective accessories worn in addition to clothing, and that Note 1(e) to Chapter 95 expressly excludes sports clothing of textile materials covered by Chapters 61 or 62. Because the merchandise consists primarily of wearing apparel with only incidental protective features, it was not prima facie classifiable as sports equipment.

business & regulatory