CLA-2 CO:R:C:T 951836 CAB
Mr. Ryden Richardson, Jr.
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097
RE: Classification of knee pads; not clothing accessories; made
up articles; construction/trades industry
Dear Mr. Richardson:
This letter is in response to your inquiry of March 19,
1992, on behalf of Well-Made Tools Inc., requesting a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for knee pads. A sample was submitted
for examination.
FACTS:
The submitted sample, Style H-OPKP, is a knee pad
constructed from woven nylon fabric on the front, outer surface,
and a tricot knit material with foam padding on the rear portion.
The knee pad contains: a hard plastic cup attached to the nylon
surface by six metal grommets; adjustable elasticized bands to
adjust the fit around the knee; and a shape contoured to fit the
knee area.
Knee pads are generally multi-purpose articles that can be
used in many different settings (e.g. construction trade
industry, gardening, household chores, and sporting events). In
this situation, Style H-OPKP is apparently designed and used as
knee protection for workers in the trades industry.
ISSUE:
What is the applicable tariff classification for the
merchandise in question?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of
headings and any relative section or chapter notes, taken in
order.
Two headings are potentially applicable to the type of knee
pads used in the home, gardening, and the construction industry.
Heading 6217, HTSUSA, provides for other made up clothing
accessories.
Heading 6307, HTSUSA, provides for various miscellaneous
articles not specifically provided for elsewhere in the tariff.
Thus, we must first determine whether the articles in question
are classifiable in Heading 6217; if not, then we will address
their classification in Heading 6307.
In this instance, the knee pads are designed and used for a
wearer in the trades industry. However, in order to be
classifiable in Heading 6217, knee pads must be considered
accessories to clothing. See Headquarters Ruling Letter (HRL)
951406, dated July 13, 1992, where Customs determined that in
order for knee pads to be considered accessories to clothing,
they must accent, supplement, or otherwise be related to a
particular piece of clothing. The instant articles' primary
function is to protect the knee area from injury, while the user
is working in the trades industry. The knee pads are in no way
intended to accent the user's clothing. Thus, the knee pads are
not classifiable in Heading 6217.
Heading 6307, HTSUSA, is a provision for other made up
articles not specifically provided for elsewhere in the tariff.
Since knee pads utilized in the trades industry are not provided
for elsewhere in the tariff, and they are made up textile
articles, they are classifiable in Heading 6307.
HOLDING:
Based on the foregoing, the merchandise in question is
classifiable under subheading 6307.90.9986, HTSUSA, which
provides for other made up articles; other; other...; other. The
applicable rate of duty is 7 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division