The tariff classification of a hard hat liner/neck warmer from China

NY 816980 December 22, 1995 CLA-2-65:RR:NC:WA:353 816980 CATEGORY: Classification TARIFF NO.: 6507.00.0000 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 845 Third Avenue New York, N.Y. 10022 RE: The tariff classification of a hard hat liner/neck warmer from China Dear Mr. Zelman: In your letter dated November 22, 1995, received in our office on November 27, 1995, you requested a tariff classification ruling on behalf of Sportsmed International. A sample was submitted for review with your request. The submitted sample consists of a hard hat liner with a neck warmer which is also known as a balaclava. The upper portion of the balaclava is stated to be composed of knit spandex man-made fibers material which contains on the exterior two textile backed plastic tabs secured by buttons. The article is designed to be worn over the head and under a hard hat. The tabs are designed to be attached to the interior webbing featured in hard hats to provide protection to the user against the hard plastic material of the hat as to provide warmth to the user. The lower portion of the balaclava is designed to be worn around the neck and can be extended to cover the cheeks and nose of the user to provide protection against the cold. It is stated to be composed of a double layer of knit man-made fibers material with openings at the base which are designed to hold "heat packs", which are containers of chemicals that will be imported with the balaclava. You also submitted a page from a Lab Safety Supply catalog which advertised similar merchandise of different colors as "Team Color Liners" as a product that coordinates colors with your hard hat for a great look that keeps you warm when its cold or windy outdoors. The hat liner and the heat packs form a composite good with the hat liner/neck warmer providing the essential character of the item. The applicable subheading for the hard hat liner/neck warmer imported together with the "heat packs" 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 one percent ad valorem. The 1996 rate of duty will be 0.8 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 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 Martin Weiss at 212-466-5881. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division