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

Conrad I Ramsey
Rockwell Collins
400 Collins Road NE
Cedar Rapids, IA 52498

RE: The tariff classification of helmet unit assemblies from Great Britain.

Dear Mr. Ramsey:

In your letter dated June 6, 2007, you requested a tariff classification ruling. Technical drawings and specification documents have been furnished.

The merchandise, Part Numbers 177555-1, 177565-1 and 177575-1 Helmet Unit Assemblies, are helmet shells constructed of carbon fiber. The merchandise is imported without any electronic components, which are mounted in the United States. The helmet shells are made to specific standards and are designed to protect a military pilot’s eyes and head from being harmed by impact from canopy debris during ejection from an aircraft.

The applicable subheading for the Part Numbers 177555-1, 177565-1 and 177575-1 Helmet Unit Assemblies will be 6506.10.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other headgear, whether or not lined or trimmed: Safety headgear: Other, Other: Other. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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