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January 5, 1999

CLA-2-39:RR:NC:SP:221 D85912

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

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

RE: The tariff classification of kneepads from China.

Dear Mr. Gonzalez:

In your letter dated December 11, 1998, on behalf of Custom Leather Craft Mfg. Co., Inc., you requested a tariff classification ruling.

A sample pair of kneepads (style number V230) was provided with your letter. The kneepads are used in carpentry, tiling and other construction work, as well as in performing household chores. The kneepads consist of a hard plastic shell to protect the knees and a textile fabric covering encasing a plastic foam pad to provide additional protection for the knees. The kneepads are secured through the use of VELCRO type fasteners. The essential character is imparted by the plastics.

The applicable subheading for the kneepads 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 212-466-5580.

Sincerely,

Robert B. Swierupski
Director,

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