The tariff classification of bicycle safety helmet from China and Malaysia.

NY A89252 November 5, 1997 CLA-2-65:RR:NC:3:353 A89252 CATEGORY: Classification TARIFF NO.: 6506.10.3045 Mr. Peter A.Powell C.H. Powell Co. 1 Intercontinental Way Peabody, MA 01960 RE: The tariff classification of bicycle safety helmet from China and Malaysia. Dear Mr. Powell: In your letter dated November 4, 1996, you requested a tariff classification ruling. The submitted sample was a bicycle safety helmet which was forwarded to our laboratory for analysis. According to U.S. Customs Laboratory analysis the helmet is composed of a thin black outer shell of unreinforced polyvinyl chloride plastic glued to an unreinforced gray cellular plastic (polystyrene copolymer type). The applicable subheading for the bicycle safety helmet will be 6506.10.3045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other headgear, whether or not lined or trimmed: Safety headgear: Of reinforced or laminated plastics, Other: Athletic, recreational and sporting headgear. The rate of duty will be 3.5 cents/kg + 1.4% ad valorem. 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 Martin Weiss at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division