CLA-2-63:OT:RR:NC:N3:351
Ms. Darlene DiBernardo
Deringer Logistics Consulting Group
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of a knee pads from China
Dear Ms. DiBernardo:
In your letters dated April 16, 2015 and June 26, 2015, you requested a tariff classification ruling on behalf of your client, Impacto Protective Products.
You had previously submitted a sample of a knee pad, product code 865-20. The knee pad is constructed of an outer covering of woven textile fabric on the front, knit textile fabric on the back. Inside of the textile covering is a hard plastic “shell” and a gel/foam cushion. This helps to shape the pad and cushion the knee area. Attached to the sides are two woven straps with plastic hooks that wrap around the back of the knee to hold the knee pad in place. A woven hook and loop strap is attached to the front of the knee pad. Also on the front are six metal snap rivets that attach a hard leather concave pad that can be placed on the knee pad for additional cushioning.
In your letter, you suggest that the knee pad be classified under subheadings 3926.90.9980 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics. Please be advised that effective January 1, 2015, your suggested subheading has been discontinued and has been replaced by subheading 3926.90.9995. You also suggest 4203.40.6000 HTSUS, which provides for articles of apparel and clothing accessories, of leather or composition leather or 4205.00.0080 HTSUS, which provides for other articles of leather or of composition leather.
The knee pad under consideration is a composite good that consists of plastic, textile and leather components. The components are classified in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the textile or leather components of the subject knee pad in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Therefore, in accordance with GRI 3(b), it is the opinion of this office that the textile component directly performs the function of cushioning and protecting the knee area and imparts the essential character to the knee pad and thus determines the classification.
The applicable subheading for the knee pad, product code 865-20 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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/.
The sample will be disposed of.
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 Adleasia Lonesome at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division