The tariff classification of neoprene knee pads from China

NY K89516 October 4, 2004 CLA-2-63:RR:NC:N3:351 K89516 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Marsha McCabe Assistant Purchaser Midwest Quality Gloves, Inc. P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of neoprene knee pads from China Dear Ms. McCabe: In your letter dated August 18, 2004, on behalf of Midwest Quality Glove, Inc., you requested a tariff classification ruling. The sample is being returned as requested. The sample submitted is a pair of garden knee pads, style number 37. The knee pads are constructed of neoprene rubber laminated on both inner and outer surfaces with 100 percent polyester knit fabric. Between the fabric is a foam pad. Sewn onto the end of the straps are hook-and-loop fasteners. The applicable subheading for the garden knee pads will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division