CLA-2-65:OT:RR:NC:N3:358
Ms. Lisa C. Armstrong
Troy Lee Designs
155 E. Rincon Street
Corona, CA 92879
RE: The tariff classification of a sporting helmet from China
Dear Ms. Armstrong:
In your letter dated September 22, 2020, you requested a tariff classification ruling. The sample will be retained for training purposes.
The sample submitted, “TLD Stage Helmet,” is a sporting protective full face helmet constructed of polycarbonate thermoplastic polymers, polypropylene and polyurethane, as stated in your letter. The helmet features a Multi-directional Impact Protection System (MIPS) to reduce rotational motion transferred to the brain from head impacts, in order to improve the safety of the wearer. Other features include a large ventilation chin bar opening, several exhaust vents to allow air circulation, cheeck pads, removable and washable liners, and a visor that is easily removed with screws, with the Troy Lee Designs registered trademark logo also displayed on the helmet.
The applicable subheading for this item 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6506.10.3045, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6506.10.3045, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division