N244742 N2 Ruling Active

The tariff classification of a knee pad from China

Issued August 29, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Style 69085 is a knee pad made of polyethylene (PE) foam material. The knee pad will be sold and packaged in plastic bags as a pair. The knee pad is used as an accessory to work coveralls or other work garments. The pads can be inserted into pockets located in the knee area of coveralls or work pants to provide protection and comfort to the wearer. Each pad measures approximately 9” long x 5.5” wide x 0.5” high.

CBP rationale

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

Full text

N244742 August 29, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Stacey Nesseth Red Wing Shoe Company 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of a knee pad from China Dear Ms. Nesseth: In your letter dated July 26, 2013, you requested a tariff classification ruling. Style 69085 is a knee pad made of polyethylene (PE) foam material. The knee pad will be sold and packaged in plastic bags as a pair. The knee pad is used as an accessory to work coveralls or other work garments. The pads can be inserted into pockets located in the knee area of coveralls or work pants to provide protection and comfort to the wearer. Each pad measures approximately 9” long x 5.5” wide x 0.5” high. The applicable subheading for the knee pad 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, Myles B. Harmon Acting Director National Commodity Specialist Division

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