I84263 I8 Ruling Active

The tariff classification of knee pads from China.

Issued August 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The knee pads (Stock No. 40639) are composed of polyester fabric with foam plastic cushioning and two sets of removable hard plastic caps with “VELCRO.” One set of caps is smooth; the other set is for all terrain and has treads or ridges. These knee pads will be shipped six to a carton. Stock No. 40622 is the same product shipped twelve to a carton. As you requested, the sample is being returned.

CBP rationale

The applicable subheading for the knee pads will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY I84263 August 16, 2002 CLA-2-39:RR:NC:SP:221 I84263 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Wendy Lawson Sears Roebuck and Company 333 Beverly Road, BC-172A Hoffman Estates, IL 60179 RE: The tariff classification of knee pads from China. Dear Ms. Lawson: In your letter dated July 17, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The knee pads (Stock No. 40639) are composed of polyester fabric with foam plastic cushioning and two sets of removable hard plastic caps with “VELCRO.” One set of caps is smooth; the other set is for all terrain and has treads or ridges. These knee pads will be shipped six to a carton. Stock No. 40622 is the same product shipped twelve to a carton. As you requested, the sample is being returned. The applicable subheading for the knee pads will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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