The tariff classification of a kneepad from Taiwan

N053183 March 9, 2009 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Wil Gonzalez General Manager Trans-Union Customs Service, Inc. 11941 South Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of a kneepad from Taiwan Dear Mr. Gonzalez: In your letters dated January 26 and February 25, 2009, you requested a tariff classification ruling on behalf of your client, Custom LeatherCraft Mfg. Co. The submitted sample is a kneepad (Model Number KP270). You state that it is designed to protect workmen while working on hard, slippery, or abrasive surfaces. The item is constructed with a foamed plastic cushion inside a neoprene textile shell. The interior cushion is composed of a layer of white memory foam and a layer of EVA; together, they are approximately 1-1/2” thick. The neoprene is a cellular rubber laminated on both sides with knit fabric. This laminated material, which is considered to be a rubberized textile fabric for tariff classification purposes, measures 1/8” thick. The surface of the pad is covered with Kevlar fabric. This fabric provides a particularly effective layer of protection against slippery or abrasive surfaces. Two woven elastic straps with hook-and-loop fasteners wrap around the knee to hold the pad in place. The kneepad measures approximately 11” x 25”. The kneepad is considered a composite good, made of plastics and textile fabric. When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 39 (other articles of plastics) or in Chapter 63 (other articles of textile fabric). Since the textile provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 63. General Rule of Interpretation (GRI) 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the kneepad 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/. The sample will be returned as requested. 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