The tariff classification of knee pads from Taiwan

N341680 August 6, 2024 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 Ms. Shanel Kenney Ballet Makers Inc. 1 Campus RoadTotowa, NJ 07512 RE:  The tariff classification of knee pads from Taiwan Dear Ms. Kenney: In your letter dated July 30, 2024, you requested a tariff classification ruling.  In lieu of samples, photographs of the knee pads were provided with your request. Item BH1703, described as a “Miniflex Kneepad,” are a pair of kneepads designed to protect dancer’s knees from the impact on the dance floor.  The kneepads are composed of five layers:  a single layer of neoprene rubber is sandwiched between two layers of 100 percent polyester knit, dyed face fabric; a 2mm thick 100 percent silicone gel middle layer; and a 100 percent polyester knit micro fleece backing fabric.  The knee pads are shaped like a cummerbund and are finished with a 1 ¼ inch wide 100 percent polyester knitted binding, dyed brown.  The kneepads measure 5 ½ inches in length by 3 inches in width and features an elastic band sewn to both ends of the knee pad to help secure the item around a dancer’s knee.  The elastic band, measuring 2 ½ inches in length by 1 inch in width, is composed of 60 percent rubber and 40 percent polyester knitted fabric.  The unisex item is sized for an adult or a child.   The applicable subheading for the “Miniflex Kneepad” will be 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.”  The rate of duty will be 7 percent 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division