The tariff classification of a helmet cover from China.

NY I86566 October 9, 2002 CLA-2-65:RR:NC:3:353 I86566 CATEGORY: Classification TARIFF NO.: 6507.00.0000 Ms. Margaret Spiegel Crazee Heads 130 Shore Rd., #126 Port Washington, New York 11050 RE: The tariff classification of a helmet cover from China. Dear Ms. Spiegel: This office issued ruling NY I86191, dated September 30, 2002, on a helmet cover from Indonesia. You have now informed us that the exact helmet cover will be made in China and request a classification ruling. The submitted sample is a helmet cover used with sports helmets. The helmet is made from brushed 100% polyester or polyester and rayon and/or acetate. The item has a zebra design and a textile fur like trim with a drawstring at the back. The helmet cover with be imported in several designs. Because of its design the item can only be used as a helmet cover and not a head covering. The applicable subheading for the helmet cover will be 6507.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear…Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, for headgear.” The rate of duty will be Free. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division