CLA-2-65:RR:NC:3:353 F81868
Stephen M. Zelman & Associates
888 Seventh Avenue
New York, NY 10106
RE: The tariff classification of a safety cap from China.
Dear Mr. Zelman:
In your letter dated January 17, 2000, on behalf of Sportsmed International, Inc., you requested a tariff classification ruling.
The submitted sample is a “bump cap” consisting of a plastic cap covered with a 65% polyester/35% cotton fabric. The cap is baseball-style with a visor, four ventilation holes in the crown and means for size adjustment in the rear. The plastic is not reinforced or laminated.
You state that the “bump cap” is designed to protect a worker from bumps and abrasions to the head while working in a confined area, such as plumbers working in an industrial area or persons repairing large machinery. These workers do not need a traditional hardhat, which is designed to protect against falling objects, but need protection against bumps to the head while working in confined, often dimly lit areas. This office notes that although the “bump cap” contains a sticker stating “Warning – This Is Not An Industrial Safety Helmet,” the hat is well constructed and appears very durable. Protection is afforded by the interior of the crown by durable heavy plastic, which has a thick foam layer at the top that rests against the top of the head. You state that the cap is targeted at industries where workers are reluctant to wear safety helmets; it is hoped that the fabric covering and design will decrease that reluctance.
You state that the item has no utility other than a safety cap. The plastic will inhibit ventilation, retain heat and moisture, and will be uncomfortable for general use. The plastic/foam portion comprises over half the weight and adds undesirable bulk to a general-purpose cap. Further, you state the plastic/foam portion constitutes approximately half the value of the merchandise, and that the retail price would be considerably more expensive than a general-purpose baseball-style cap. You believe the merchandise should be classified as a safety cap in subheading 6506.10.
There are two tariff provisions, which could apply to the merchandise. Heading 6505 covers hats and other headgear made up from textile fabric while heading 6506 covers other headgear. The Explanatory Notes (EN) constitute the official interpretation off the Harmonized System at the international level. The Explanatory Note to heading 6505 lists various types of textile fabric headgear which fall within the heading. Among those enumerated are berets, bonnets, fezzes, mortar-boards, nun's headdresses and textile-covered pith helmets. The Explanatory Note to heading 6506 states that it “…covers all hats and headgear not classified in the preceding headings of this Chapter or in Chapter 63, 68 or 95. It covers, in particular safety headgear (e.g… construction workers’ helmets)…” The “bump cap” is not of a type mentioned in the ENs to heading 6505, but is of a type mentioned in the ENs to heading 6506.
The applicable subheading for the “bump cap” will be 6506.10.6075, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other headgear, whether or not lined or trimmed: Safety headgear: Other...Other: Other.” 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 at 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division