CLA-2-65:OT:RR:NC:N3:358
Mr. C.J. Erickson
Cowan, Liebowitz & Latman, P.C.
114 West 47th Street
New York, NY 10036
RE: The tariff classification of sporting helmets with integrated wireless headphones from China
Dear Mr. Erickson:
In your letter dated April 4th, 2019, you requested a tariff classification ruling on behalf of your client, Unit 1 Gear, Inc. With your submission, you submitted a sample of the item which has been returned to your attention.
The sample submitted, style number SSHLSTEALTHV1, referred to as “Stealth, Large,” is an adult size helmet. The helmet is snug fitting, and features a hard outer shell, an inner layer of crushable foam, integrated goggles, and battery operated wireless headphones which may be integrated into the helmet, or worn separately.
According to your submission and subsequent correspondence, the hard-shell of the helmet is composed of acrylonitrile butadiene styrene (ABS) which is not reinforced and is constructed with an inner lining of expanded polystyrene (EPS). It features a removable goggle clip and is manufactured in three sizes (small, medium, and large). The helmet is said to meet or exceed ASTM standard 2040 (standard specification for helmets used for recreational snow sports), and incorporates Unit 1 Inc.’s “QUAD4LOCK” patented docking system for use with specially designed wireless headphones. The helmet and headphones are exclusively imported, marketed and sold together as an integrated unit marketed under the “SOUNDSHIELD®” trademark.
In interpreting the Harmonized Tariff Schedule of the United States, (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although neither dispositive nor legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The ENs to heading 6506, HTSUS, state, in pertinent part:
This heading covers all hats and headgear not classified in the preceding headings of this Chapter or in Chapter 63, 68 or 95. It covers, in particular[,] safety headgear (e.g., for sporting activities, military or firemen’s helmets, motorcyclists’, miners’ or construction workers’ helmets), whether or not fitted with protective padding or, in the case of certain helmets, with microphones or earphones.
In the case of the instant sample of safety headgear, it may (or may not) be fitted with the wireless headphones. The wireless headphones are analogous to the term “earphones” in the ENs to heading 6506, above.
Your letter indicates that you believe style number SSHLSTEALTHV1 is properly classified in subheading 6506.10.3045, HTSUS, which provides for reinforced or laminted athletic, recrational and sporting headgear. However, in subsequent correspondance, you indicated to this office that the ABS plastic, which comprises the outter shell of the helmet, has not been reinforced or laminated with any other materials. Style number SSHLSTEALTHV1 is therefore precluded from classifcation in subheading 6506.10.3045, HTSUS.
The applicable subheading for style number SSHLSTEALTHV1 will be 6506.10.6075, HTSUS, 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.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division