CLA-2-65:RR:NC:3:353 K85091
Ms. Melissa Powell
N. I. Logistics American Corporation (NILAC)
12480 NE Marx Street
Portland, OR 97230
RE: The tariff classification of a performance headguard from China.
Dear Ms. Powell:
In your letter dated April 7, 2004, on behalf of Sojitz Corporation of America, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted item is a Sample # 102018-02 Performance Headguard constructed of foam covered with knit 86% nylon, 14% spandex fabric on the front and knit 100% brushed nylon fabric on the back. The item fits around the head similar to a headband, does not cover the crown of the head, and is secured by four hook and loop tabs. The packaging shows the item being worn during a soccer game and its purpose is to provide safety to the wearer’s forehead while participating in the sport.
You note that sports headgear is specifically excluded from Chapter 95 by Note 1(g), and suggest classification under 6505.90.8090. The Explanatory Notes (EN) to heading 6505, HTSUSA, lists various types of knitted or crocheted headgear which fall within the heading. The enumerated exemplars are generally worn as an accessory, for a spiritual purpose or to provide warmth. The Performance Headguard is worn primarily for safety reasons, to protect the wearer’s forehead from injury, and is not of a class or kind with the above headgear. The EN to heading 6506 states that the heading covers safety headgear, including those for sporting activities. The article in question is designed to protect the wearer while participating in a soccer game.
The applicable subheading for the # 102018-02 Performance Headguard will be 6506.10.6045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other headgear, whether or not lined or trimmed: Safety headgear: Other, Other: Athletic, recreational and sporting 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 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division