CLA-2-65:OT:RR:NC:N3:358
Ms. Erica Reynolds
West Chester Holdings, Inc.
11500 Canal Road
Cincinnati, OH 45241
RE: The tariff classification of headgear from China
Dear Ms. Reynolds:
In your letter dated April 22, 2021, you requested a tariff classification ruling.
Item 10103487 is safety headgear constructed of plastic. The item features a plastic, adjustable headband which encircles the head, a plastic piece across the top of the head, a sweatband, a visor, and a face shield. The crown and visor are constructed of high-density polyethylene and the face shield is constructed of polycarbonate. These products will be primarily sold to retail businesses after importation for end use in household or construction applications.
You state that the correct classification is 6506.91.0045, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Other headgear, whether or not lined or trimmed: Other: Visors, or other headgear which provides no covering for the crown of the head.” However, we believe it is better classified as safety headgear as it prevents against impact of foreign materials and splash to the face and head.
The applicable subheading for item 10103487 will be 6506.10.6075, HTSUS, which provides for "Other headgear, whether or not lined or trimmed: Safety headgear: Other… Other: Other.” 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 6506.10.6075, 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 6506.10.6075, 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division