The tariff classification of knee pads from China.
Issued December 18, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
Product description
The “Quick-Cap” knee pad, item #79632, is composed of a gel foam core covered with a nylon outer surface and a plastic foam inner lined surface which rests against the knee. The knee pad has a removable plastic cap. The “skateboard” knee pad, item #79023, is composed of a foam core, nylon outer surface, foam inner liner and a fixed plastic knee cap. The plastic knee cap has a larger surface to facilitate gliding on the floor surface. Both pads are designed for use in work such as carpet laying and tile installation.
CBP rationale
The applicable subheading for the knee pads, styles 79632 and 79023, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
N045059 December 18, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. James J. Stock Q.E.P. Co. Inc. 1001 Broken Sound Parkway NW Suite A Boca Raton, FL 33487 RE: The tariff classification of knee pads from China. Dear Mr. Stock: In your letter dated November 20, 2008, you requested a tariff classification ruling. Photographs of two styles of knee pads were provided with your letter. The “Quick-Cap” knee pad, item #79632, is composed of a gel foam core covered with a nylon outer surface and a plastic foam inner lined surface which rests against the knee. The knee pad has a removable plastic cap. The “skateboard” knee pad, item #79023, is composed of a foam core, nylon outer surface, foam inner liner and a fixed plastic knee cap. The plastic knee cap has a larger surface to facilitate gliding on the floor surface. Both pads are designed for use in work such as carpet laying and tile installation. The applicable subheading for the knee pads, styles 79632 and 79023, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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/. 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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