J89204 J8 Ruling Active

The tariff classification of children’s kneepads from China

Issued October 1, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

, your client. You are requesting the tariff classification on an article that is described as children’s kneepads, style GF251K. The pads are constructed of 100% PVC for the outer shell. The foam inside the item is made from 100% polystyrene. These kneepads are designed for children when engaged in physical activities, such as bike riding or roller-skating. These pads will serve as a protective device when engaged in the aforementioned activities. The correct classification will be in Chapter 95 of the HTS as other equipment for general physical activity or other outdoor games. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the children’s kneepads, style GF251K, will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports.

Full text

NY J89204 October 1, 2003 CLA-2-95:RR:NC:2:224 J89204 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Brandon Terrell UPS Supply Chain Solutions 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of children’s kneepads from China Dear Mr. Terrell: In your letter dated September 10, 2003, you requested a tariff classification ruling, on behalf of Midwest Quality Glove, Inc., your client. You are requesting the tariff classification on an article that is described as children’s kneepads, style GF251K. The pads are constructed of 100% PVC for the outer shell. The foam inside the item is made from 100% polystyrene. These kneepads are designed for children when engaged in physical activities, such as bike riding or roller-skating. These pads will serve as a protective device when engaged in the aforementioned activities. The correct classification will be in Chapter 95 of the HTS as other equipment for general physical activity or other outdoor games. The sample will be returned, as requested. The applicable subheading for the children’s kneepads, style GF251K, will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games...parts and accessories thereof: other...other. The rate of duty will be 4 % 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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