CLA-2-65:OT:RR:NC:N:358
Jose Molina
Top Gear Inc. DBA Helmets R Us Inc.
2705 Pacific Avenue Tacoma, WA 98402
RE: The tariff classification of sporting helmets from China
Dear Mr. Molina:
In your letter dated November 22, 2022, you requested a tariff classification ruling. Six samples were submitted to the U.S Customs and Border Protection laboratory (“CBP”) Laboratory for analysis. The samples will be retained for reference purposes.
Model numbers 2, 8 and 9 identified as “bike helmets,” are sports protective helmets constructed of a polyvinyl chloride (PVC) outer shell and expanded polystyrene (EPS) inner liner. The helmets feature semi-adjustable strap dividers, several exhaust ports for air circulation and a strap anchor on the back. The models will be imported in sizes S – XL.
Model number 15, identified as “toddler helmets,” is a sports protective helmet constructed of a PVC outer shell and EPS inner liner. The helmet features semi-adjustable strap dividers, several exhaust ports for air circulation and a strap anchor on the back.
Model number 36 and 38 identified as “multi-sport/skate helmet,” are sports protective helmets constructed of an outer shell of acrylonitrile butadiene styrene (ABS) and an EPS inner liner. The helmets feature semi-adjustable strap dividers, several exhaust ports for air circulation and a strap anchor on the back. The models will be imported in sizes S – XL.
The CBP Laboratory determined that helmet models 8, 36 and 38 were not reinforced or laminated. However, models 2, 9 and 15 were found to be laminated, not reinforced.
The applicable subheading for models 2, 9 and 15 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: Other: Athletic, recreational and sporting headgear.” The rate of duty will be Free.
The applicable subheading for models 8, 36 and 38 will be 6506.10.6045, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6506.10.3045 and 6506.10.6045, 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, 6506.10.6045 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