CLA-2 CO:R:C:G 083815 DFC
Richard C. Katz, Esq.
81 Main Street
White Plains, N.Y. 10601
RE: Tariff classification of a bicycle helmet cover
produced in Hong Kong.
Dear Mr. Katz:
Your letter dated December 12, 1988, addressed to our New
York office concerning in part the tariff classification of a
bicycle helmet cover, has been referred to this office for a
direct reply to you. A sample was submitted for examination.
FACTS:
The bicycle helmet cover, Descente style #4045/46, is made
of a knit fabric composed of 85 percent nylon and 15 percent
spandex. It has a sewn-in elastic band to retain its shape.
ISSUE:
Is the sample classifiable under subheading 6507.00.0000,
Harmonized Tariff Schedule of the United States (HTSUSA), as
headbands, linings, covers, hat foundations, hat frames, peaks
(visors) and chinstraps, for headgear or is it classifiable under
subheading 6307.90.9000, HTSUSA, as other made up articles of
textile materials?
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 the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to the
remaining GRI's taken in order. In other words, classification
is governed first by the terms of the headings of the tariff and
any relative section or chapter notes.
- 2 -
It should be noted that Explanatory Note (3) to heading
6507, HTSUSA, states that this heading includes covers which are
generally of textile fabric or plastics.
It is clear then that the helmet cover fits the terms of
heading 6507 as well as the terms of 6307. Inasmuch as GRI 3(a)
provides that the heading which provides the most specific
description of the goods (heading 6507) is preferred to a heading
which provides a more general description (heading 6503), we find
that the bicycle helmet cover is classifiable under heading 6507.
HOLDING:
The bicycle helmet cover is classifiable under subheading
6507.00.0000, HTSUSA, and dutiable at the rate of 1.3 percent ad
valorem.
The sample is being returned to Descente America as
requested.
Sincerely,
John Durant, Director
Commercial Rulings Division
cahill library 083815
6cc: Area Director, New York Seaport
1cc: Richard Eyskens NY Seaport
1cc: John Durant
1cc: Legal Reference
DFCahill:jaj:8/2/89