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NY L83443

April 11, 2005

CLA-2-39:RR:NC:SP:221 L83443


TARIFF NO.: 3926.90.9880

Mr. Mark K. Kittel
Superior Brokerage Services, Inc.
2600 East 81st Street
Bloomington, MN 55425

RE: The tariff classification of the “ProFlex 350 Gel Knee Pad” from Taiwan, Hong Kong and/or China.

Dear Mr. Kittel:

In your letter dated March 12, 2005, on behalf of Ergodyne, Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The “ProFlex 350 Gel Knee Pad” is designed for use while working in the home or on the job. The knee pad consists of plastic padding with a non-skid skin over the padding and wide textile straps with a hook and loop closure to secure the pad onto the knee. The plastic padding consists of two thick layers. One layer of padding measures ¾ inch in thickness. The second layer measures approximately 1/3 inch in thickness. It is the padding that provides the support and protection. The soft cap for the knee pad is made of textile fabric heavily and visibly coated on both sides with Hypalon plastic material. This outer cap is considered to be composed of plastics for tariff classification purposes. This soft cap functions both as a slip resistant surface to grip work surfaces and as a non-marking surface to prevent damage to the work surface by the wearer. The knee pad does not contain any gel. The essential character of this knee pad is imparted by the plastic components. The sample was destroyed during examination.

The applicable subheading for the Pro-Flex 350 Knee Pad 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 646-733-3023.


Robert B. Swierupski

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