The tariff classification of a SpeedGlas Welding Helmet with Respirator from Sweden

NY H85728 December 18, 2001 CLA-2-90:RR:NC:N1:105 H85728 CATEGORY: Classification TARIFF NO.: 9020.00.6000 Ms. Kimberly M. Novak Trade Compliance Specialist Emery Customs Brokers 6940A Engle Road Middleburg Heights, OH 44130 RE: The tariff classification of a SpeedGlas Welding Helmet with Respirator from Sweden Dear Ms. Novak: In your letter to our Office of Regulations and Rulings dated September 27, 2001, received here November 27, 2001 for Hornel, you requested a tariff classification ruling. Your sample consists primarily of A molded plastic helmet/face plate that serves as a shell which partly covers the face and the top of the head. It does not protect the face from the ambient air. The SpeedGlas is inserted into its front. The SpeedGlas transparent liquid crystal display which serves as the visor and which has the electronics to reduce that light transmitted through it either from the user‘s turning a knob or from instructions from its light sensitive controller. Its purpose is to protect the welder’s eyes from the bright light and flashes produced while welding. A respirator which uses a battery powered fan to push ambient air through a filter/spark arrestor and which delivers that air through tubing into the helmet. It includes a simple air flow indicator, which will give a signal to the wearer if the air flow falls below an acceptable level. The power is supplied by a rechargeable battery pack worn by the user. The fan, filter, and battery pack are worn on a belt around the user’s waist. Its purpose is to protect the welder’s respiratory system by reducing the inhalation of sparks and noxious fumes produced while welding. Although the elements of the import item are produced in both Sweden and Germany, your firm stated in a telephone conversation with NISA J. Wilson that all the components for each full item are boxed together in Sweden and shipped that way to the importer. Per your letter, “They will be assembled by the importer at his location, combined with U.S. components such as labels, packing documents, tested, marketed and sold to customers in the U.S.” However, when we called concerning the absence of the combination Head Cover and Face Seal from the sample submitted, we were informed that these two items are produced in the USA and would be added to the import in addition to labels and packing documents. When the Head Cover and Face Seal are added, there is then an attachment coupling for the tubing from the respirator, and the ambient air would be essentially sealed out from the wearer’s face. No one heading describes the complete item well. We consider the import to be an unassembled, incomplete composite good. While there are some open questions about the specifics of each component, we believe that, if imported separately, ”1” above would be classified either in HTS 3926 or 6506, “2“ in HTS 9013, and “3” in 9020. “3” is presumably a significant percent of the cost of the full item, it performs an important function, and it is the physically largest and heaviest of the three. Noting the Harmonized System Explanatory Notes to General Rule of Interpretation 3-c, we believe that “3” either provides the full item its essential character or is classified in the numerically last HTS heading which equally merits consideration as providing the essential character. The applicable subheading for the import will be 9020.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” breathing appliances and gas masks. The rate of duty will be 2.5% 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division