CLA-2-65:RR:NC:3:353 D81792
Mr. Michael Moran
MZ Int'l., Inc.
PO Box 386
Winooski, VT 05404
RE: The tariff classification of REM protective headgear from
Italy.
Dear Mr. Moran:
In your letter dated August 25, 1998 you requested a tariff
classification ruling.
The submitted sample is REM protective headwear. Your
brochure indicates, that Style 103 MOAB is a helmet with an shell
in high controlled density polystyrene covered with a micro
shell. The linings are in thermo-joined expanded polystyrene,
antiallergic material. Examination of the Micro shell revealed
no reinforcement or lamination. The R103 MOAB has the same
characteristics as the R103 VIPER and R 103 BAD DUCK.
The applicable subheading for the REM protective headgear,
Style 103 will be 6506.10.6045, Harmonized Tariff Schedule of the
United States (HTS), 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
0.5% 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