CLA-2-39:RR:NC:SP:221 J85263
Mr. Bas Jongsma
Pinlock Fog-Free Systems
Constructieweg 17
8305 AA Emmeloord, Netherlands
RE: The tariff classification of plastic safety visors from the Netherlands.
Dear Mr. Jongsma:
In your letter dated May 19, 2003, you requested a tariff classification ruling.
A sample was provided with your letter. The safety visor is composed of cellulose acetate plastic. It is an insert visor designed as an inner visor to prevent the existing visor of a motorcycle helmet from fogging up. The visor is packaged with plastic fittings so that it can be attached to a motorcycle helmet.
You suggest classification in subheading 6506.91.0045. However, this subheading covers headgear. The visor itself, though it will be used with headgear, is not headgear.
The applicable subheading for the plastic safety visors will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division