The tariff classification of a pair of gloves and knee pads from China. Correction to Ruling Number N005208.

N006875 February 16, 2007 CLA-2-63:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Marsha McCabe Midwest Gloves & Gear P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of a pair of gloves and knee pads from China. Correction to Ruling Number N005208. Dear Ms. McCabe: This replaces Ruling Number N005208, dated February 7, 2007, which contained a mistake of fact. This office stated that the items contained in a gardening pack were separately classified; further examination reveals that the items meet the qualifications of a set under GRI 3. A complete corrected ruling follows. You have submitted a pair of women’s gloves and a pair of knee pads that you state will be packaged and sold together for gardening use. The two-pair pack will be designated style #TGP7-7, and each pair of items in the pack will be designated a different style number. You state that the labeling on the package will indicate “two-pair value pack,” “ women’s ultra grip gloves and knee pads set,” and the words “Garden Place.” Style #TG767 is a pair of ladies string knit gardening gloves made of nylon knitted fabric that has been dip coated in 100% nitrile. Only the backside of the gloves, as well as the cuffs, remain uncoated. You state that the component weight breakdown of the glove is 68% nitrile and 32% nylon fabric. Style #TG731 is a pair of knee pads constructed of ½-inch thick polyurethane foam within a textile outer shell of polyester fabric. The knee pads also feature two elasticized straps with adjustable hook-and-loop closures in order to secure the fit of the pads on the wearer. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. The two-pair glove and knee pad pack consists of at least two different articles that are, prima facie, classifiable in different headings, which are put up together to carry out a specific activity (i.e., protection while gardening). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. As no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. If imported separately, the gloves would be classified in heading 6116, and the knee pads in heading 6307. As no one component imparts the essential character to the set, it will be classified under heading 6307, which is the heading that occurs last in numerical order among those that equally merit consideration. The applicable subheading for the two-pair pack, style #TGP7-7, will be 6307.90.9889, which provides for other made up articles…other. The duty rate will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division