The tariff classification of a bicycle helmet cover from Australia.

NY D82958 October 22, 1998 CLA-2-65:RR:NC:3:353 D82958 CATEGORY: Classification TARIFF NO.: 6505.90.1540, 6505.90.6090 Mr. William K. Gray Headliners USA P.O. Box 1581 Carbondale, CO 81623 RE: The tariff classification of a bicycle helmet cover from Australia. Dear Mr. Gray: In your letter dated September 23, 1998 you requested a classification ruling. The submitted sample is a bicycle helmet cover with a peak and backflap ("Foreign Legion style"). The cover is made of knit and mesh knit fabric, has a "Headliners Australia" logo at the front and an elastic band around the bottom to secure it to the helmet. The peak and backflap are made of knit fabric. It is not worn directly on the head, but over a bicycle helmet. Your office has identified the item as being made of a combination of knit nylon, spandex, polyester and cotton/lycra fabrics, but has not been able to obtain a detailed component breakdown by fabric. The bicycle helmet cover ("Foreign Legion style") is not merely a headgear cover as it provides protection to the eyes and the neck. It is not a hat, as it is not worn directly on the head, but it is considered headgear. The applicable subheading for the bicycle helmet cover ("Foreign Legion style") if made of cotton will be 6505.90.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of cotton, flax or both: Knitted...Of cotton: Other: Other." The duty rate will be 8.2% ad valorem. The applicable subheading for the bicycle helmet cover ("Foreign Legion style") if made of man made fibers will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid...Other: Other: Other." The duty rate will be 31.8 cents per kilogram plus 11.3% ad valorem. Based upon international textile trade agreements products of Australia are not subject to quota and the requirement of a visa. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). This ruling applies to prospective transactions. That is, transactions which are not already pending before a Customs Service office by reason of arrival, entry, or otherwise as described in Customs Regulation 177.1(a). 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 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division