The tariff classification of a helmet from China

N307918 December 23, 2019 CLA-2-65:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6506.10.6045; 9903.88.15 Mr. Dave Auckland Vicis, Inc. 570 Mercer Street Seattle, WA 98109 RE: The tariff classification of a helmet from China Dear Mr. Auckland: In your letter dated November 25, 2019, you requested a tariff classification ruling. The samples will be retained for training purposes. The sample submitted, “VICIS ZERO1,” is an unassembled football helmet. The helmet consists of an outer shell, “flexible columns,” and an inner shell. The outer and inner shells are made of thermoplastic and the “flexible columns” are made of polyurethane. The “flexible columns” are located between the outer and inner shells and are designed to mitigate collisions. After importation the helmet will be painted, the components will be screwed together and the facemask, liners and pads will be attached. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs) 1 through 6. The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied, taken in order. GRI 2(a), HTSUS states, “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.” You assert that the correct classification of this item is 3926.90.99, which provides for other articles of plastics and articles of headings 3901 to 3914. We disagree. It is our opinion that these unassembled components have the essential character of a helmet. The applicable subheading for this item will be 6506.10.6045, HTSUS, which provides for “Other headgear, whether or not lined or trimmed: Safety headgear: Other: Other: Athletic, recreational and sporting headgear.” The rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6506.10.6045, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6506.10.6045, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Katherine Souffront at katherine.souffront@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division