CLA-2-65:RR:NC:3:353 A89252
Mr. Peter A.Powell
C.H. Powell Co.
1 Intercontinental Way
Peabody, MA 01960
RE: The tariff classification of bicycle safety helmet from China and Malaysia.
Dear Mr. Powell:
In your letter dated November 4, 1996, you requested a tariff classification ruling.
The submitted sample was a bicycle safety helmet which was forwarded to our laboratory for analysis. According to U.S. Customs Laboratory analysis the helmet is composed of a thin black outer shell of unreinforced polyvinyl chloride plastic glued to an unreinforced gray cellular plastic (polystyrene copolymer type).
The applicable subheading for the bicycle safety helmet will be 6506.10.3045, Harmonized Tariff Schedule of the United States (HTS), 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 3.5 cents/kg + 1.4% ad valorem.
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 Martin Weiss at 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division