The tariff classification of elbow and knee pads from China

N252607 May 7, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Ms. Hilda L. Fontecchio V. Alexander & Co. Inc. 110 Tyson Boulevard, Suite 202 Alcoa, TN 37701 RE: The tariff classification of elbow and knee pads from China Dear Ms. Fontecchio: In your letter dated April 17, 2014, you requested a tariff classification ruling on behalf of C Preme Limited LLC. A sample of the “Teenage Mutant Ninja Turtles (TMNT) Elbow and Knee Pad Set,” style #11100001, was received with your inquiry. The product consists of two knee pads and two elbow pads. Each of the pads has a plastic shell in the shape of a TMNT face with a color-coordinated mask corresponding to each of the individual characters. The shells are attached to a polyester fabric base that is secured to the arms and legs of a child with two elastic straps that contain Velcro fasteners. The upper strap contains a PVC patch with the TMNT logo and the lower strap contains a patch with the name of the corresponding TMNT. The product is to be used for protection when skateboarding, scooter riding or any similar activity. The applicable subheading for the “Teenage Mutant Ninja Turtles Elbow and Knee Pad Set” will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other...Other.” The rate of duty will be 4% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 James Forkan at (646) 733-3025. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division