The tariff classification of plastic knee pads from the United Kingdom

N279826 October 26, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Paul J. Mackie Swenco Limited 560 Conestogo Road Waterloo Ontario N2L4E3 Canada RE: The tariff classification of plastic knee pads from the United Kingdom Dear Mr. Mackie: In your letter dated September 1, 2016, you requested a tariff classification ruling. We received your samples on September 26, 2016. The two submitted samples are identified as Strapped Knee Pad, Item SEN-410 and Pocket Knee Pad, Item SEN-420. The two items are further described as follows: The Strapped Knee Pad consists of a cover that is made of polyamide textile fiber and polyester-polyurethane copolymer fiber. There are two straps attached to the cover; one that is designed to be strapped above the knee of the user and one that is designed to be strapped below the knee. Inserted into the cover is a pad that is made of a thermoplastic elastomer (TPR) plastic material. The pad itself is a combination of a springy mesh like structure with a springy solid structure embedded in the middle. The Pocket Knee Pad is the insert described above without the cover. This item is marketed to workers that have work trousers (not included in the importation) that have a pocket on the front of each knee that is designed for the insertion of a knee pad. The Strapped Knee Pad is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The cover performs the subordinate role of holding the knee pad to the knee. When the knee pad is removed from the cover, the cover collapses and does not maintain its shape. Therefore, it is the opinion of this office that the plastic knee pad provides the essential character of the Strapped Knee Pad within the meaning of GRI 3(b). The applicable subheading for Item Sen-410 and SEN-420 will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate 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 https://hts.usitc.gov/current. 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 Gary Kalus at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division