CLA-2-39:RR:NC:SP:221 L80220
Mr. Michael Roybal
RoybalGlobal P.C.
Customs & International Trade Services
4060 Travis Street, Suite 14
Dallas, TX 75204
RE: The tariff classification of kneepads from China.
Dear Mr. Roybal:
In your letter dated October 4, 2004, on behalf of Rooster Products International, Inc., you requested a tariff classification ruling.
Five samples were submitted with your request. Each sample is a set of two kneepads designed to protect workers while kneeling on hard, slippery or abrasive surfaces. The kneepads reduce contact stress and pressure points. Model IL-318 Ultra Light Kneepads are made from a ½ inch thick shaped cushion of foamed polyethylene. Each kneepad has an elastic strap threaded through the cushion that wraps around the knee and is secured with a hook and loop tape closure.
Model IL-319 Contoured Rubber Kneepads are made from a ½ inch thick cushion manufactured from a blend of foamed ethylene propylene diene monomer rubber (EPDM) and styrene butadiene rubber (SBR). Each kneepad has an adjustable elastic strap threaded through the cushion that wraps around the knee and is secured with a hook and loop tape closure.
Model IL-325 Flex Kneepads have a two layer construction. The inner layer is made from a blend of foamed polyethylene (PE) and ethylene vinyl acetate (EVA). The outer layer is made of a thick, flexible polyvinyl chloride (PVC). Each kneepad has two adjustable straps that wrap around the knee and attach to the sides of the PVC shell to hold the cushion in place.
Model 1DM-343X Polyshield Kneepads are made of foamed EVA encased in polyester fabric. A hard nylon plastic cap is sewn onto the polyester fabric to provide additional protection to the knee. Each kneepad has two adjustable elastic straps that wrap around the knee to hold the cushion in place.
Model 1DM-353X Non-Marring Kneepads are made of foamed EVA encased in polyester fabric. A hard cap made from a combination of thermoplastic elastomer and polypropylene provides additional protection. The kneepad has an adjustable neoprene strap that wraps around the knee and closes with a buckle to hold the cushion in place.
The samples are being returned as you requested.
The applicable subheading for Models IL-318, IL-325, 1DM-343X and
1DM-353X will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for Model IL-319 will be 4016.10.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. The rate of duty will be free.
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