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August 13, 1999

CLA-2-39:RR:NC:SP:221 E85263

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. W. J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Avenue
Hawthorne, CA 90250

RE: The tariff classification of kneepads from China.

Dear Mr. Gonzalez:

In your letter dated July 27, 1999, on behalf of Custom LeatherCraft Mfg. Co. Inc., you requested a tariff classification ruling.

The sample submitted with your letter is a kneepad identified as style number V6350. The kneepad is designed to protect the knee during carpentry, tiling and other construction work, as well as during household chores. The kneepad consists of a ½ inch thick ethylene vinyl acetate (EVA) foam cushion inside a textile shell. The shell is made from woven fabric on the front and foam backed brushed knit fabric on the back. A hard plastic shell on the outside of the pad provides additional protection. The kneepad is secured through the use of “VELCO” type fasteners. The essential character is imparted by the plastics.

The applicable subheading for the kneepad 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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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