The tariff classification of knee pads for infants, from Vietnam

N038319 September 16, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mark Johnson McClary Swift & Company #63-12th Street Blaine, WA 98231 RE: The tariff classification of knee pads for infants, from Vietnam Dear Mr. Johnson: In your letter dated September 9, 2008, you requested a tariff classification ruling on behalf of your client, Wee-Knees Design Inc., of Delta, British Columbia, Canada. The submitted samples are identified as knee pads for infants. You indicate that they are constructed of a neoprene pad sewn onto a spandex leg band. The neoprene pad is sewn to a camouflage print knit fabric on its outer surface; this construction is considered a textile fabric for tariff purposes. The pads measure approximately 3¼” x 3½”. The leg bands are made from 87% nylon/13% spandex stretch knit fabric. They are imported packaged for retail sale in a polyester knit mesh drawstring bag. The pads fit snugly and comfortably around the leg. The pliable, soft neoprene pads cushion the knees and provide comfort and protection for crawling infants and toddlers against hard and/or abrasive surfaces such as wood floors, stone tile, or concrete. The sample will be returned as requested. The applicable subheading for the knee pads for infants will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division