CLA-2-39:OT:RR:NC:N4:421
Mr. David A. Snyder
Easton-Bell Sports
6225 North State Highway161, Suite 300
Irving, TX 75038
RE: The tariff classification of chinstrap parts from various countries
Dear Mr. Snyder:
In your letter dated January 29, 2013, you requested a tariff classification ruling.
Samples of four components used in the construction of a football chinstrap were included with your letter. You state that the components will be imported from different manufacturers and at different times and will not be imported as unfinished or unassembled chinstraps.
Part number RCHC1711, identified as a chin hard cup, is a rigid protective cup made of injected molded polycarbonate resin. Part number RCPF11, identified as chin hard cup padding, is made of ethylene vinyl acetate (EVA) foam plastic. This part fits inside the chin cup to provide additional protective padding. Part number R4562100 is identified as polyvinyl chloride (PVC) in rolls. You indicated in a subsequent submission that the webbing is made from woven polyester textile fabric completely encased in PVC plastic. According to the breakdown that you provided, the PVC component accounts for approximately 58 percent of the total weight of the webbing. The webbing is imported on rolls in lengths of 125 yards. After importation the rolls will be cut to length and the edges will be rounded to form the straps that secure the chin cup to the helmet. Part number R000977, identified as a stainless steel buckle, is a buckle that will be assembled onto each strap end.
You suggest classification of the components in chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) as football equipment. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Legal note 1(g) to chapter 95 excludes sports headgear from classification in the chapter. Since the chapter excludes football helmets, parts and accessories for the helmets are similarly excluded.
You did not identify the countries of origin. The rates shown below are the rates applicable to the products when they are manufactured in a country with which the United States has Normal Trade Relations.
The applicable subheading for the chin hard cup, part number RCHC1711, and the chin hard cup padding, part number RCPF11, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the rolls of webbing, part number R4562100, will be 3921.90.1500, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with textile materials and weighing not more than 1.492kg/m², products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics. The general rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the stainless steel buckles, part number R000977, will be 8308.90.6000, HTSUS, which provides for clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like and parts thereof, of base metal, of a kind used in clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets of base metal; beads and spangles of base metal: other including parts: buckles and buckle clasps, and parts thereof. The general rate of duty will be 3.9 percent ad valorem.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division