CLA-2-65 OT:RR:NC:N3:353
Mr. David Snyder
Easton-Bell Sports
6225 N. St. Hwy 161
Suite 300
Irving, TX 75038
RE: The tariff classification of a pitcher’s helmet from China.
Dear Mr. Snyder:
In your letter dated August 15, 2011, you requested a tariff classification ruling.
The submitted sample, identified as item number Easton FH1 BK SR-605570, is a lightweight protective helmet designed to fit over a pitcher’s ball cap. The helmet is constructed of a black outer shell of polycarbonate laminated to polystyrene, contains an absorbent mesh liner and weighs approximately 5 ½ ounces. The item fits around the head similar to a headband, does not cover the crown of the head and has an adjustable strap in the back. The information submitted with this ruling request shows that the item is intended to be worn during baseball games and its purpose is to provide safety to the wearer’s head while participating in the sport.
The sample will be retained for our file.
The applicable subheading for the pitcher’s helmet will be 6506.10.3045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Safety headgear: Of reinforced or laminated plastics, Other: Athletic, recreational and sporting headgear.” 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 Kimberly Praino at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division