The tariff classification of a costume adult helmet from China.

N174895 August 8, 2011 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6506.91.0060 Luz Guzman Disguise, Inc. 12120 Kear Place Poway, CA 92064 RE: The tariff classification of a costume adult helmet from China. Dear Ms. Guzman: In your letter dated June 22, 2011, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample style 11677 – IMM2 Iron-Man Helmet is constructed of PVC plastic material. The helmet does not provide any protection to the wearer. The helmet separates into two parts and has hook and loop closures on each side. There is mesh covering for each eye. The applicable subheading for style 11677 – IMM2 Iron-Man Helmet will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division