N107297 N1 Ruling Active

The tariff classification of safety helmets from China.

Issued June 16, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6506.10.6075, 6506.10.6045

Headings: 6506

Product description

The helmets are composed of polycarbonate plastic material. The helmets cover the face and the front half of the crown of the head.

CBP rationale

The applicable subheading for the paintball and other items that are sports headgear 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 sports headgear. The applicable subheading for the welding safety helmet will be 6506.10.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Safety headgear: Other, Other: Other.

Full text

N107297 June 16, 2010 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6506.10.6045, 6506.10.6075 Mr. Douglas M. Peaden UPS Supply Chain Solutions 660 Fritz Drive Coppell, Texas 75019 RE: The tariff classification of safety helmets from China. Dear Mr. Peaden: In your letter dated May 20, 2010, on behalf of Save Phace, Inc., you requested a tariff classification ruling. The samples will be returned to you. Three samples were provided, two samples of safety headgear used for paint ball and other sports and one welding safety helmet. The helmets are composed of polycarbonate plastic material. The helmets cover the face and the front half of the crown of the head. You believe that the helmets are properly classified in subheading 6506.10.30, that subheading only covers items that are reinforced or laminated. The applicable subheading for the paintball and other items that are sports headgear 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 sports headgear." The rate of duty will be Free. The applicable subheading for the welding safety helmet will be 6506.10.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Safety headgear: Other, Other: Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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