The tariff classification of protective cycling helmets fromCanada.

NY 886231 May 28, 1993 CLA-2-65:S:N:N5:353 886231 CATEGORY: Classification TARIFF NO.: 6506.10.6060 Ms. Lori Pothier A.N. Deringer, Inc. 51 Caswell Avenue P.O. Box 398 Derby Line, Vermont 05830 RE: The tariff classification of protective cycling helmets from Canada. Dear Ms. Pothier: In your letter dated May 11, 1993, on behalf of Louis Garneau USA, you requested a tariff classification ruling. Two cycling helmets, models LG 5 and LG 8 were submitted with your request. They are constructed of a plastic shell over a polystyrene base with a strap of textile material with a plastic closure. Foam strips encased in textile are attached to the inside of the helmets with velcro. The helmets were examined by the New York Customs Laboratory and were found not to be made of reinforced or laminated plastics. The applicable subheading for the cycling helmets will be 6506.10.6060, Harmonized Tariff Schedule of the United States (HTS), which provides for other headgear, whether or not lined or trimmed: safety headgear : other. The rate of duty will be 2.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport