CLA-2-65:RR:E:NC:N3:353

Mr. Lee Gregorisch
Protective Technologies
International, Inc.
1550 Madruga Ave., Suite 510
Coral Gables, FL 33146

RE: The tariff classification of a helmet and knee and elbow pads from China.

Dear Mr. Gregorisch:

In your letter dated March 29, 2007, you requested a classification ruling.

The submitted pictures and literature are that of Item CR7464, a protective helmet made of plastic material and protective knee/elbow pads used by bicycle riders. The helmet covers the head and has openings to vent. The knee/elbow pads have padding for protection.       The applicable subheading for the bicycle helmet, if of reinforced or laminated plastics, will be 6506.10.3045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other headgear, whether or not lined or trimmed: Safety headgear: Of reinforced or laminated plastics, Other: Athletic, recreational and sporting headgear. The rate of duty will be Free.       The applicable subheading for the bicycle helmet, if not of reinforced or laminated plastics, will be 6506.10.6045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Safety headgear: Other, Other: Athletic, recreational and sporting headgear." The duty rate will be Free. The applicable subheading for the protective knee/elbow pads will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or chapter; swimming pools and wading pools: parts and accessories thereof: Other: Other: Other: Other.” The rate of duty will be 4 percent ad valorem.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division