The tariff classification of kneepads from China.

NY L80332 November 2, 2004 CLA-2-39:RR:NC:SP:221 L80332 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Marsha McCabe MidWest Quality Gloves, Inc. P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of kneepads from China. Dear Ms. McCabe: In your letter dated October 11, 2004, you requested a tariff classification ruling. The sample submitted with your letter is a kneepad identified as Style #TG531. The kneepad consists of a ½ inch thick foam plastic cushion inside a shell. The front half of the shell is made from woven nylon fabric. The back half of the shell is made from foamed plastic sheet laminated to a plain knit fabric for reinforcement. The kneepad is secured through the use of "VELCRO" type fasteners. The essential character is imparted by the plastics. As you requested, the sample will be returned. The applicable subheading for the kneepads 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. 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