CLA-2-42:OT:RR:NC:N4:441
Ms. Jennifer M. Nelson
Ergodyne
1021 Bandana Boulevard East, Suite 220
St. Paul, MN 55108
RE: The tariff classification of knee pads from China
Dear Ms. Nelson:
In your letter dated August 28, 2018, you requested a tariff classification ruling. You have submitted a sample which will be returned to you under separate cover.
Style 230LTR are knee pads constructed of leather. They are backed with textile. They are intended to protect the knee from harm during physical activies.
You suggested classification under subheading 4203.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of apparel and clothing accessories of leather or composition leather: Other clothing accessories: Other”. We disagree with your classification. A clothing accessory is related to clothing, of secondary importance to clothing, and intended for use with clothing. It is not essential in itself but adds to the beauty, convenience or effectiveness of clothing. Clothing accessories need not rely or depend on a particular article of clothing, but must be related to, or exhibit some connection to clothing, and must be intended solely or principally as an accessory. In simple terms, an item must be an accessory to clothing, not some other item, to be classified as a clothing accessory.
You also suggested subheading 6307.90.9889, which provides for other articles of textile materials. The essential character of the knee pads is imparted by the leather component, General Rule of Interpretation 3(b), noted. The knee pads will be classified accordingly.
The applicable subheading for the leather knee pads will be 4205.00.8000, HTSUS, which provides for other articles of leather or of composition leather, other, other, other. The general rate of duty will be FREE.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4205.00.8000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4205.00.8000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division