Classification of knee pads; not clothing accessories; madeup articles; construction/trades industry

HQ 951836 August 5, 1992 CLA-2 CO:R:C:T 951836 CAB CATEGORY: Classification TARIFF NO.: 6307.90.9986 Mr. Ryden Richardson, Jr. Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: Classification of knee pads; not clothing accessories; made up articles; construction/trades industry Dear Mr. Richardson: This letter is in response to your inquiry of March 19, 1992, on behalf of Well-Made Tools Inc., requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for knee pads. A sample was submitted for examination. FACTS: The submitted sample, Style H-OPKP, is a knee pad constructed from woven nylon fabric on the front, outer surface, and a tricot knit material with foam padding on the rear portion. The knee pad contains: a hard plastic cup attached to the nylon surface by six metal grommets; adjustable elasticized bands to adjust the fit around the knee; and a shape contoured to fit the knee area. Knee pads are generally multi-purpose articles that can be used in many different settings (e.g. construction trade industry, gardening, household chores, and sporting events). In this situation, Style H-OPKP is apparently designed and used as knee protection for workers in the trades industry. ISSUE: What is the applicable tariff classification for the merchandise in question? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of headings and any relative section or chapter notes, taken in order. Two headings are potentially applicable to the type of knee pads used in the home, gardening, and the construction industry. Heading 6217, HTSUSA, provides for other made up clothing accessories. Heading 6307, HTSUSA, provides for various miscellaneous articles not specifically provided for elsewhere in the tariff. Thus, we must first determine whether the articles in question are classifiable in Heading 6217; if not, then we will address their classification in Heading 6307. In this instance, the knee pads are designed and used for a wearer in the trades industry. However, in order to be classifiable in Heading 6217, knee pads must be considered accessories to clothing. See Headquarters Ruling Letter (HRL) 951406, dated July 13, 1992, where Customs determined that in order for knee pads to be considered accessories to clothing, they must accent, supplement, or otherwise be related to a particular piece of clothing. The instant articles' primary function is to protect the knee area from injury, while the user is working in the trades industry. The knee pads are in no way intended to accent the user's clothing. Thus, the knee pads are not classifiable in Heading 6217. Heading 6307, HTSUSA, is a provision for other made up articles not specifically provided for elsewhere in the tariff. Since knee pads utilized in the trades industry are not provided for elsewhere in the tariff, and they are made up textile articles, they are classifiable in Heading 6307. HOLDING: Based on the foregoing, the merchandise in question is classifiable under subheading 6307.90.9986, HTSUSA, which provides for other made up articles; other; other...; other. The applicable rate of duty is 7 percent ad valorem. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division