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The tariff classification of a plastic knee guard from China.
Issued March 17, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 806982 (March 17, 1995)
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
You have submitted a sample of your item #91849. You call this item an EVA foam knee guard. The sample is an plastic mat. It is used to kneel on when working in the home or garden. The item is seventeen inches long, seven inches wide and three quarters of an inch thick. It will be imported in four colors and will be shrink wrapped with a label showing the country of origin.
CBP rationale
The applicable subheading for the plastic knee guard item # 91849 will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other.
Full text
NY 806982 March 17, 1995 CLA-2-39:S:N:N6:343 806982 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a plastic knee guard from China. Dear Ms. Aldinger: In your letter dated February 9, 1995, you requested a classification ruling. You have submitted a sample of your item #91849. You call this item an EVA foam knee guard. The sample is an plastic mat. It is used to kneel on when working in the home or garden. The item is seventeen inches long, seven inches wide and three quarters of an inch thick. It will be imported in four colors and will be shrink wrapped with a label showing the country of origin. The applicable subheading for the plastic knee guard item # 91849 will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The duty rate will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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