CLA-2-65:RR:NC:3:353 D87544
Ms. Laura Denny
CBT Int’l., Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802
RE: The tariff classification of a Motor cross Helmet and helmet cover from Korea.
Dear Ms. Denny:
In your letter dated January 21, 1999, on behalf of Answer Products, Inc., you requested a tariff classification ruling.
The submitted sample is a Motor cross helmet and a helmet cover (carrying case). You state that the helmet, style #M8 is constructed of fiberglass, carbon fiber and Kevlar materials and the liner features Cool Max Fabric. The carrying bag appears to be made of man-made textile materials. The bag is designed to provide storage, protection, organization and portability for the personal effects and/or property.
GRI 3(b) states that “Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.”
Explanatory Note (EN) IX to GRI 3(b) states “For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those which separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.”
The helmet and carry carrying case are adapted one to the other and are mutually complimentary. However, motorcycle helmets are not normally sold with covers or carrying cases. Motorcycle helmet covers or carrying cases are usually sold separately as accessories. Therefore, the merchandise is not within the purview of GRI 3(b).
GRI 5(a) states that “Camera cases,...and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for lot-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule dies not, however, apply to containers which give the whole its essential character.”
The EN to GRI 5(a) states that “This Rule shall be taken to cover only those containers which:
(1) are specially shaped or fitted to contain a specific article or set of articles, i.e., they are designed specifically to accommodate the article for which they are intended. Some containers are shaped in the form of the article they contain;
(2) are suitable for long-term use, i.e., they are designed to have a durability comparable to that of the articles for which they are intended. These containers also serve to protect the article when not in use (during transport or storage, for example). These criteria enable them to be distinguished from simple packing;
(3) are presented with the articles for which they are intended, whether or not the articles are packed separately for convenience of transport. Presented separately the containers are classified in their appropriate headings;
(4) are of a kind normally sold with such articles; and
(5) do not give the whole its essential character.”
The motorcycle helmet cover (carrying case) is specially shaped, suitable for long term use, presented with the article for which it is intended, and does not give the whole its essential character. However, motorcycle helmet covers or carrying cases are not of a kind normally sold together with motorcycle helmets. Therefore, the merchandise is not within the purview of GRI 5(a) and will be classified separately.
The applicable subheading for the Motor cross Helmet, style #M8 will be 6506.10.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other headgear, whether or not lined or trimmed: Safety Headgear: Other, motorcycle helmets.” The rate of duty will be Free.
The applicable subheading for the motorcycle helmet cover (carrying case) will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for “Suitcases, traveling bags, handbags,...: Other: Travel, sports and similar bags: With outer surface of textile materials: Other...Other: Of man-made fibers: Other.” The rate of duty will be 18.8% ad valorem.
The motorcycle helmet cover falls within textile category designation 670. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
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 Kenneth Reidlinger at 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division