CLA-2-65:OT:RR:NC:TA:353

Mr. Douglas M. Peaden
UPS Supply Chain Solutions
660 Fritz Drive
Coppell, Texas 75019

RE: The tariff classification of safety helmets from China.

Dear Mr. Peaden:

In your letter dated May 20, 2010, on behalf of Save Phace, Inc., you requested a tariff classification ruling. The samples will be returned to you.

Three samples were provided, two samples of safety headgear used for paint ball and other sports and one welding safety helmet. The helmets are composed of polycarbonate plastic material. The helmets cover the face and the front half of the crown of the head.

You believe that the helmets are properly classified in subheading 6506.10.30, that subheading only covers items that are reinforced or laminated.

The applicable subheading for the paintball and other items that are sports headgear will be 6506.10.6045, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other headgear, whether or not lined or trimmed: Safety headgear: Other, Other: Athletic recreational and sports headgear." The rate of duty will be Free. The applicable subheading for the welding safety helmet will be 6506.10.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Safety headgear: Other, Other: Other. The rate of duty 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