CLA-2-65:RR:NC:3:353
Mr. Lee Gregorisch
Protective Technologies International, Inc.
1550 Madruga Ave., Suite 510
Coral Gables, FL 33146
RE: The tariff classification of a helmet, knee and elbow pads set from China. Correction to Ruling Number N009002.
Dear Mr. Gregorisch:
This replaces Ruling Number N009002, dated April 13, 2007, which contained a mistake of fact. The ruling was based on the belief that the helmet, knee and elbow pads were imported separately; this office has become aware of the fact that the helmet, knee and elbow pads are packaged together for retail sale. A complete corrected ruling follows.
Item CR7464 consists of a protective helmet and protective knee/elbow pads used by bicycle riders. The helmet, made of plastic material, covers the head and has openings to vent. The knee/elbow pads have padding for protection. The items are imported packaged together for retail sale.
General Rule of Interpretation (GRI) 3(b) states in part, that goods put up in sets for retail sale (“sets”) shall be classified as if consisting of the component that gives them their essential character. To qualify as a set for tariff purposes, the relevant Explanatory Notes (ENs) for GRI 3(b) list three requirements: (1) there must be at least two articles that are, prima facie, classifiable in different headings; (2) the components must be put up together to meet a particular need or carry out a specific activity; and, (3) the components must be put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).
The individual components of Item CR7464 are, prima facie, classifiable in different headings of the HTSUS; the helmet in heading 6506 and the knee/elbow pads in heading 9506. All of the components are used to protect the individual when riding. Furthermore, the components are imported packaged for retail sale with no need for repacking.
Item CR7464 qualifies as a set for tariff purposes. In this case, the helmet provides substantial protection to the wearer’s head and imparts the essential character of the set.
The applicable subheading for the Item CR7464, if the bicycle helmet is 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 Item CR7464, if the bicycle helmet is 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.
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