CLA-2-65:RR:NC:3:353 K87458

Dr. Lianping He
3730 McKoon Ave.
Niagara Falls, NY 14305

RE: The tariff classification of safety hard hats and liners from China.

Dear Dr. He:

In your letter dated June 21, 2004, on behalf of American Jackson Products, you requested a classification ruling. The samples will be returned to you as requested.

The submitted samples are safety hard hats and hard hat liners. The safety hard hats are made of molded plastic material and feature a peak. The hard hat liner, is composed of plastic with a terry cloth covering. The liner features plastic molded inserts for securing the liner to the inside of the hard hat.

   The applicable subheading for the safety hard hats 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.

The applicable subheading for hard hat liners will be 6507.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Headbands, linings, covers…for headgear." 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 Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division