CLA-2-65:R:N5:353 815654

Mr. S.V. Festa
Central Purchasing Inc.
3491 Mission Oaks Boulevard
Camarillo, Calofornia 93011

RE: The tariff classification of a two piece sandblasting helmet from Taiwan

Dear Mr. Festa:

In your letter dated September 28, 1995, received in our office on October 11, 1995, you requested a tariff classification ruling. A sample was submitted for examination with your request.

The sumitted sample consists two seperate entities. One consists of a plastic hat of "hard-hat" configuration. It is constructed of one piece moulded plastic with a peak and narrow brim , inner plastic support with a rear adjustable band. The other entity is a shoulder length hood stated to be made of woven nylon with two rear vents , for air access, each approxamately 2" X 3", made up of sheer textile material framed in imitation leather material which appears to be of a paper contrsuction. The front of the hood features a plastic shield, approxamately 3.5" X 5", also framed in imitation leather material which serves to protest the eyes. There is an inner elastic band which serves to hold the hood to the plastic hat when the two are worn as a unit.

The applicable subheading for the plastic hat and nylon hood will be 6506.10.6075, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other headgear, whether or not lined or trimmed: Safety headgear: Other..... Other" . The rate of duty will be 1.9 percent ad valorem.

This ruling is being issued under the provisions of Section 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 Martin Weiss at 212-466-5881.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division