NY D81020
August 17,1998
CLA-2-95:RR:NC:2:224 D81020
Ryan Pham
Sonical Int'l Service
440F South Hindry Ave.
Inglewood, CA 90301
RE: The tariff classification of knee pads and elbow pads from
Taiwan.
Dear Mr. Pham:
In your letter dated August 5, 1998, you requested a tariff
classification ruling, on behalf of Sol-Effect Enterprises.
You are requesting the tariff classification on both knee
pads and elbow pads which will be used for protection and
support, while one is engaged in various sports or physical
exercise. Both the knee pads and the elbow pads are constructed
of foam inner pads which are covered by nylon material on the
outside. Samples will be returned, as requested.
The applicable subheading for the knee pads and elbow pads
will be 9506.99.6080, Harmonized Tariff Schedule of the United
States (HTS), which provides for "Articles and equipment for
general physical exercise, gymnastics, athletics, other
sports...parts and accessories thereof: Other: Other...Other."
The rate of duty will be 4.1 percent, ad valorem.
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 Tom
McKenna at 212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division