The tariff classification of foam knee pads from China

N014022 July 26, 2007 CLA-2-39:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3921.19.0000; 3926.20.9050 Ms. Margaret Morgenson Direct Source Marketing 4061 North Main Street Racine, WI 53402 RE: The tariff classification of foam knee pads from China Dear Ms. Morgenson: In your letter dated July 6, 2007, you requested a tariff classification ruling. You are requesting a ruling on foam pads that will be used with protective overalls. Two samples of foam pads, and two samples of protective overalls for which the foam pads are intended, were included with your request. The overalls are loose fitting protective garments. One style is made of a woven nylon textile fabric that is coated on the exterior surface with polyurethane plastic sheeting. The second style is made of textile fabric that is heavily and visibly coated on both sides with plastic sheeting. Both styles are constructed with an inner pocket behind each knee with a hook and loop seal at the top. The foam pads are cut to the precise dimensions to fit into the inner pockets. The samples submitted with your request measure approximately 12 ¾ inches in length, 8 ½ inches in width and 7/16 inch in depth. They are made of polyethylene and ethylene vinyl acetate closed cell foam. The knee pads will be imported and sold separately from the overalls. The samples are rectangular, but you indicate that the pads may also be constructed with rounded corners. The sample foam pads and overalls are being returned as you requested. The applicable subheading for the knee pads, when imported in the form of rectangular foam pads, will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTSUS). The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the knee pads, when imported with rounded corners, will be 3926.20.9050, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves): other: other…other. The rate of duty will be 5 percent 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/. There are no quota or visa restrictions on imports of the foam pads. 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