CLA-2-63:OT:RR:NC:N3:351
Mr. Vinaii Vilay
ATK Tactical Systems-Blackhawk
2100 South Silverstone Way
Meridian, ID 83642
RE: The tariff classification of elbow pads and knee pads from China
Dear Mr. Vilay:
In your letter dated May 24, 2011, you requested a tariff classification ruling.
You submitted five pairs of knee pads and elbow pads, which you say are designed for military and everyday use.
Knee pad style 809100BK and elbow pad style 809200BK are both constructed of a neoprene textile shell composed of cellular rubber laminated on both sides with knit fabric; this construction is considered to be a textile fabric for tariff classification purposes. Inside this textile shell is a foam plastic cushion. The interior cushion is a layer of white foam and a layer of cellular foam. The outer surface of each knee and elbow pad is covered with a patch of Kevlar fabric; this fabric serves as protection against slippery or abrasive surfaces. The knee pad has two woven straps with hook-and-loop fasteners sewn on the ends so that the straps can wrap around the knee to hold the knee pad in place. The elbow pad has two elasticized strips sewn to the back of the elbow pad so that the elbow pad can be pulled up the arm to cover the elbow area.
Knee pad style 87KP00CT is composed of two fabrics laminated over two cellular plastic pads; this construction is considered to be a textile fabric for tariff classification purposes. The inward-facing surface is a brushed fabric and the outer-facing fabric is an open-work knit. They are designed to be inserted into your lightweight tactical pants. They are 3-8” thick.
The applicable subheading for the knee pad styles 809100BK, 87KP00CT and elbow pad style 809200BK 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.
Knee pad style 808300BK and elbow pad style 802600BK both contain hard plastic cups attached to a woven surface by metal grommets. Additionally, both pads have plastic cellular foam padding inside to provide extra protection to the knee and elbow area. The knee and elbow pads both have adjustable elasticized bands to fit around the knee and elbow, and close with hook-and loop closures.
The applicable subheading for the knee pad style 808300BK and elbow pad style 802600BK will be 3926.90.9980, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Other, other, other. The rate of duty will be 5.3% 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
The samples will be returned to you.
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