J80349 J8 Ruling Active

The tariff classification of kneeling pads from China.

Issued February 11, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

You provided two samples with your letter. The kneeling pads (Styles 30BF and 30L) are composed of foamed ethylene vinyl acetate (EVA) plastic. These kneeling pads are designed to protect the knees during gardening, landscaping and household projects. As you requested, the samples are being returned.

CBP rationale

The applicable subheading for the kneeling pads will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics, other, other.

Full text

NY J80349 February 11, 2003 CLA-2-39:RR:NC:SP:221 J80349 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Dana L. Bounds UPS Freight Services, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of kneeling pads from China. Dear Ms. Bounds: In your letter dated January 17, 2003, on behalf of Midwest Quality Glove, Inc., you requested a tariff classification ruling. You provided two samples with your letter. The kneeling pads (Styles 30BF and 30L) are composed of foamed ethylene vinyl acetate (EVA) plastic. These kneeling pads are designed to protect the knees during gardening, landscaping and household projects. As you requested, the samples are being returned. The applicable subheading for the kneeling pads will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics, other, other. The rate of duty will be 3.4 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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