CLA-2-65:OT:RR:NC:N3:358
James L. Mince
D.B. Group America, LTD
175 Country Club Dr.
Stockbridge, GA 30281 United States
RE: The tariff classification of bicycle helmets from China
Dear Mr. Mince:
In your letter dated July 20, 2022, you requested a tariff classification ruling on behalf of your client, Rudy Project North America DBA Running & Cycling. The samples were sent to the Customs and Border Protection (CBP) Laboratory for analysis.
Style #HL770031US identified as “Nytron Code,” is a bicycle helmet. The helmet is composed of an outer shell of polycarbonate and a liner of polypropylene foam. The sample features adjustable chin straps, interchangeable pads, several exhaust ports, and an adjustable retention system to secure and adjust helmet fit. According to CBP laboratory analysis, the sample is laminated and not reinforced.
Style #HL660100US identified as “Venger Code,” is a bicycle helmet. The helmet is composed of an outer shell of polycarbonate with a polystyrene (Styrofoam) liner. The sample features adjustable chin straps, interchangeable pads, several exhaust ports, and an adjustable retention system to secure and adjust helmet fit. According to CBP laboratory analysis, the sample is laminated and not reinforced.
Style #AHL730011 identified as “The Wing Code,” is a bicycle helmet. The helmet is composed of an outer shell of polycarbonate with a polystyrene (Styrofoam) liner. The sample features adjustable chin straps, interchangeable pads, and an adjustable retention system to secure and adjust helmet fit. According to CBP laboratory analysis, the sample is laminated and not reinforced.
In your submission, you suggest classification under 6506.10.6045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other headgear, whether or not lined or trimmed: Safety headgear: Other: Other: Athletic, recreational and sporting headgear.” While all three samples are not reinforced they still are laminated and therefore, classified under the same provision.
The applicable subheading for all styles will be 6506.10.3045, HTSUS, which provides for 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division