N068938 N0 Ruling Active

The tariff classification of Knee Blades™ wheeled knee pads from China.

Issued August 10, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Knee Blades are injection molded plastic knee pads with detachable lightweight plastic wheel assemblies. The knee pad portion is shaped to fit the contour of the knee and secures by means of a strap, providing the protection and comfort of a typical knee pad. A separate three wheeled roller base snaps on and off the pad. When the wheel assemblies are secured into position, the wearer may roll across the floor rather than repeatedly rising and kneeling, thus reducing back and leg pain. The wheeled knee pads are designed to combine comfort and mobility, particularly for flooring industry workers engaged in tasks such as laying carpet, installing tile or nailing decking.

CBP rationale

The applicable subheading for the Knee Blades wheeled knee pads will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N068938 August 10, 2009 CLA-2-39:OT:RR:E:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Michael A. Roybal Roybal Global P.C. 4801 Lovers Lane Dallas, TX 75209 RE: The tariff classification of Knee Blades™ wheeled knee pads from China. Dear Mr. Roybal: In your letter dated July 16, 2009, on behalf of Rooster Products International, Inc., you requested a tariff classification ruling. Photographs and descriptive literature were provided with your letter. Knee Blades are injection molded plastic knee pads with detachable lightweight plastic wheel assemblies. The knee pad portion is shaped to fit the contour of the knee and secures by means of a strap, providing the protection and comfort of a typical knee pad. A separate three wheeled roller base snaps on and off the pad. When the wheel assemblies are secured into position, the wearer may roll across the floor rather than repeatedly rising and kneeling, thus reducing back and leg pain. The wheeled knee pads are designed to combine comfort and mobility, particularly for flooring industry workers engaged in tasks such as laying carpet, installing tile or nailing decking. The applicable subheading for the Knee Blades wheeled knee pads 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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