Tariff classification of a bicycle helmet cover produced in Hong Kong.

HQ 083815 August 2, 1989 CLA-2 CO:R:C:G 083815 DFC CATEGORY: Classification TARIFF NO.: 6507.00.0000 Richard C. Katz, Esq. 81 Main Street White Plains, N.Y. 10601 RE: Tariff classification of a bicycle helmet cover produced in Hong Kong. Dear Mr. Katz: Your letter dated December 12, 1988, addressed to our New York office concerning in part the tariff classification of a bicycle helmet cover, has been referred to this office for a direct reply to you. A sample was submitted for examination. FACTS: The bicycle helmet cover, Descente style #4045/46, is made of a knit fabric composed of 85 percent nylon and 15 percent spandex. It has a sewn-in elastic band to retain its shape. ISSUE: Is the sample classifiable under subheading 6507.00.0000, Harmonized Tariff Schedule of the United States (HTSUSA), as headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, for headgear or is it classifiable under subheading 6307.90.9000, HTSUSA, as other made up articles of textile materials? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to the remaining GRI's taken in order. In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes. - 2 - It should be noted that Explanatory Note (3) to heading 6507, HTSUSA, states that this heading includes covers which are generally of textile fabric or plastics. It is clear then that the helmet cover fits the terms of heading 6507 as well as the terms of 6307. Inasmuch as GRI 3(a) provides that the heading which provides the most specific description of the goods (heading 6507) is preferred to a heading which provides a more general description (heading 6503), we find that the bicycle helmet cover is classifiable under heading 6507. HOLDING: The bicycle helmet cover is classifiable under subheading 6507.00.0000, HTSUSA, and dutiable at the rate of 1.3 percent ad valorem. The sample is being returned to Descente America as requested. Sincerely, John Durant, Director Commercial Rulings Division cahill library 083815 6cc: Area Director, New York Seaport 1cc: Richard Eyskens NY Seaport 1cc: John Durant 1cc: Legal Reference DFCahill:jaj:8/2/89