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The tariff classification of a helmet liner from Korea.
Issued November 9, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E89132 (November 9, 1999)
Tariff classification
HTS codes: 6507.00.0000
Headings: 6507
Product description
The sample will be returned to you as requested. The submitted sample is a helmet liner, identified as “cool max”, composed of knit synthetic fabric, over cellular foam with knit mesh fabric inserts. The item is intended to be inserted into a motorcycle or other protective helmet, to protect the original helmet lining from excessive wear. It can also be saturated with water to provide cooling in hot weather. It is not intended to be used as separate headgear.
CBP rationale
The applicable subheading for the helmet liner will be 6507.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, for headgear.
Full text
NY E89132 November 9, 1999 CLA-2-65:RR:NC:3:353 E89132 CATEGORY: Classification TARIFF NO.: 6507.00.0000 Mr. Steve Rubinson Harley-Davidson Motor Co. 3700 W. Juneau Ave. Milwaukee, WI 53201 RE: The tariff classification of a helmet liner from Korea. Dear Mr. Rubinson: In your letter dated October 20, 1999 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample is a helmet liner, identified as “cool max”, composed of knit synthetic fabric, over cellular foam with knit mesh fabric inserts. The item is intended to be inserted into a motorcycle or other protective helmet, to protect the original helmet lining from excessive wear. It can also be saturated with water to provide cooling in hot weather. It is not intended to be used as separate headgear. The applicable subheading for the helmet liner will be 6507.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, for headgear.” The rate of duty will be Free. 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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