CLA-2-65:RR:NC:3:353 H82089

Mr. Alan Wills
Mental Headgear
118 Ava Dr.
Hewitt, TX 76643

RE: The tariff classification of helmet covers from China.

Dear Mr. Wills:

In your letter dated May 15, 2001 you requested a tariff classification ruling. The samples will be returned to you as requested.

The two submitted samples are helmet covers. Style #V8030 is a helmet cover composed of knit 85% nylon/15% spandex fabric. The item has a sewn-in elastic band to retain its shape with polyester fleece decorations sewn onto all four panels. Style V8015 is composed of knit 85% nylon/15% spandex fabric. The item has a sewn-in elastic band to retain its shape with screen-printed graphics on side panels.

The applicable subheading for the helmet covers, styles V8030 and V8015 will be 6507.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, for headgear.” The rate of duty will be Free.

There are no quota restrictions or visa requirements on this merchandise.

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