CLA-2-65 OT:RR:NC:N3:353
Mr. Steven Zisser
Zisser Customs Law Group
9355 Airway Road
Suite 1
San Diego, CA 92154
RE: The tariff classification of used football helmets from various countries.
Dear Mr. Zisser:
In your letter dated April 6, 2012, on behalf of Easton-Bell Sports, Inc., you requested a tariff classification ruling.
You have not submitted samples or photographs, but have indicated in your ruling request that Easton Bell Sports, Inc. is considering importing used football helmets. The plastic helmets will be imported in various conditions, ranging from little to no signs of visible wear to cracked helmets with bent, torn or missing parts. The merchandise will be shipped to the United States in large plastic sacks, each containing twenty to thirty helmets in a range of conditions.
Heading 6309, HTSUS, provides for worn clothing and other worn textile articles. Both legal note 3 to chapter 63, HTSUS, and the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to heading 6309, HTSUS, explicitly state that for merchandise to qualify in this provision, two criteria must be met:
(A) They must show signs of appreciable wear, whether or not they require cleaning or repair before use.
New articles with faults in weaving, dyeing, etc., and shop-soiled articles are excluded from this heading.
(B) They must be presented in bulk (e.g., in railway goods wagons) or in bales, sacks or similar bulk packings, or in bundles tied together without external wrapping, or packed roughly in crates.
These articles are normally traded in large consignments, usually for resale, and are less carefully packed than is generally the case with new articles.
Headquarters Ruling HQ 960577 dated August 7, 1988 presented a detailed discussion of the term “appreciable wear” as it appears in the above-cited EN. The term “appreciable wear” is descriptive of a garment or other article whose appearance has noticeably changed from its original/new/unused stage. This change in appearance must be the result of the various naturally occurring stages to which a fabric succumbs as a result of continuous use.
It should be noted that often “antique” or “vintage” clothing is claimed as qualifying for classification in heading 6309, HTSUS. The terms “antique” and “vintage” do not speak to the physical condition of the garments, but to the time period in which the article was the style of the day. A garment that is “antique” or “vintage” may not show any signs of appreciable wear. The simple fact that a garment is old or out of style will not make it “worn” for tariff purposes. Neither will the fact that the article needs some cleaning or repair before it can be used.
It should also be noted that Headquarters Ruling HQ 960577 stated that “entry will not be accepted under subheading 6309.00.0010, HTSUSA, if any article within the bale, sack or similar packing does not meet the requirements of appreciable wear as outlined above, and has been commingled with the clothing classified under subheading 6309.00.0010, HTSUSA, which does show appreciable wear.”
You indicate in your ruling request that “each plastic bag may include helmets in a wide range of different conditions” and that “at the time of importation it is impossible for the company to identify and evaluate the condition of each helmet until it is physically received into its refurbishing facility.” As such, the helmets that may show appreciable wear will be commingled with helmets that do not. Accordingly, the commingled goods would be subject to the appropriate provision of HTS Chapter 65 for which the highest rate of duty applies.
The applicable subheading for the football helmets, if they are constructed of reinforced or laminated plastics, 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.
The applicable subheading for the football helmets, if they are not constructed of reinforced or laminated plastics 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 sports 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,
Thomas J. Russo
Director
National Commodity Specialist Division