The tariff classification of a pair of gloves and knee pads from China.

N005208 February 7, 2007 CLA-2-61:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6116.10.6500, 6307.90.9889 Ms. Marsha McCabe Midwest Gloves & Gear P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of a pair of gloves and knee pads from China. Dear Ms. McCabe: In your letter dated December 29, 2006, you requested a classification ruling. You have submitted a pair of women’s gloves and a pair of knee pads that you state will be packaged and sold together for gardening use. The two-pair pack will be designated style #TGP7-7, and each pair of items in the pack will be designated a different style number. Style #TG767 is a pair of ladies string knit gardening gloves made of nylon knitted fabric that has been dip coated in 100% nitrile. Only the backside of the gloves, as well as the cuffs, remain uncoated. You state that the component weight breakdown of the glove is 68% nitrile and 32% nylon fabric. Style #TG731 is a pair of knee pads constructed of ½-inch thick polyurethane foam within a textile outer shell of polyester fabric. The knee pads also feature two elasticized straps with adjustable hook-and-loop closures in order to secure the fit of the pads on the wearer. The applicable subheading for the gloves will be 6116.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other. The duty rate will be 7% ad valorem. The applicable subheading for the knee pads will be 6307.90.9889, HTSUS, which provides for other made up articles…other. The duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division