CLA-2-65:RR:NC:3:353 C88721
Ms. Cheryl Wilson
Schenker International, Inc.
19240 Des Moines Memorial Drive
Suite 100
Sea-Tac, WA 98148
RE: The tariff classification of a motorcycle helmet and helmet cover from
China.
Dear Ms. Wilson:
In your letter dated June 12, 1998 you requested a tariff classification
ruling for a motorcycle helmet cover(carrying case)imported with a motorcycle
helmet from China. A sample of the motorcycle helmet cover and helmet was
submitted for examination.
The motorcycle helmet cover(carrying case) is made of a woven outer shell
of man-made fibers with a fleece-like lining. There is an approximate 30"
zippered opening at the top of the cover with two textile carrying straps at the
center of the opening. There is a hole in the bottom of the cover for the
helmet strap to go through so that it can hang on the lock of a motorcycle. The
motorcycle helmet is made of fiberglass/resin and expanded polystyrene.
You state that the helmet cover will only be imported with the motorcycle
helmet, by its unique shape and design will only be used as a cover for the
helmet and is intended for long term use. The question arises as to whether the
helmet cover (carrying case)and helmet can be considered a composite article
under GRI 3(b) or the helmet cover can be considered a specially fitted case
under GRI 5(a).
GRI 3(b) states that "Mixtures, composite goods consisting of different
materials or made up of different components, and goods put up in sets for
retail sale, which cannot be classified by reference to 3(a), shall be
classified as if they consisted of the material or component which gives them
their essential character, insofar as this criterion is applicable."
Explanatory Note(EN)IX to GRI 3(b) states "For the purposes of this Rule,
composite goods made up of different components shall be taken to mean not only
those in which the components are attached to each other to form a practically
inseparable whole but also those with separable components, provided these
components are adapted one to the other and are mutually complementary and that
together they form a whole which would not normally be offered for sale in
separate parts."
The helmet and carrying case are adapted one to the other and are mutually
complimentary. However, motorcycle helmets are not normally sold with covers or
carrying cases. Motorcycle covers or carrying cases are usually sold separately
as accessories. Therefore, the merchandise is not within the purview of GRI
3(b).
GRI 5(a) states that "Camera cases, musical instrument cases, gun cases, drawing
instrument cases, necklace cases and similar containers, specially shaped or
fitted to contain a specific article or set of articles, suitable for long-term
use and entered with the articles for which they are intended, shall be
classified with such articles when of a kind normally sold therewith. This rule
does not, however, apply to containers which give the whole its essential
character."
The EN to GRI 5(a) states that "This Rule shall be taken to cover only
those containers which:
(1) are specially shaped or fitted to contain a specific
article or set of articles, i.e., they are designed specifically to accommodate
the article for which they are intended. Some containers are shaped in the form
of the article they contain;
(2) are suitable for long-term use, i.e., they are designed
to have a durability comparable to that of the articles for which they are
intended. These containers also serve to protect the article when not in use
(during transport or storage, for example). These criteria enable them to be
distinguished from simple packing;
(3) are presented with the articles for which they are
intended, whether or not the articles are packed separately for convenience of
transport. Presented separately the containers are classified in their
appropriate headings;
(4) are of a kind normally sold with such articles; and
(5) do not give the whole its essential character."
The motorcycle cover(carrying case)is specially shaped, suitable for long
term use, presented with the article for which it is intended, and does not give
the whole its essential character. However, motorcycle covers or carrying cases
are not of a kind normally sold together with motorcycle helmets. Therefore,
the merchandise is not within the purview of GRI 5(a) and will be separately
classified.
The applicable subheading for the motorcycle helmet cover (carrying
case)will be 4202.92.3031, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Suitcases, traveling bags, handbags, purses, sports
bags: Other: With outer surface of sheeting of plastic or of textile materials:
Travel, sports and similar bags: With outer surface of textile materials:
Other...Other: Of man-made fibers: Other." The rate of duty will be 19% ad
valorem.
The applicable subheading for the motorcycle helmet will be 6506.10.3030,
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...Motorcycle helmets." The rate of duty will be 1.8 cents
per kilogram plus 0.7% 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 Kenneth Reidlinger at 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division