CLA-2-42:RR:NC:WA:353 B82497
Ms. Cheryl Wilson
Schenker International
19240 Des Moines memorial Drive
Sea-Tac, WA 98148
RE: The tariff classification of a motorcycle helmet and helmet cover from China
Dear Ms. Wilson:
In your letter dated February 17, 1997, you requested a classification ruling for a
motorcycle helmet cover (carrying case) from China on behalf of your client Soaring Helmet
Corp. A sample of the cover and a motorcycle helmet was submitted for examination and will
be returned to you.
The submitted motorcycle helmet cover
(carrying case) is stated to be made with a woven
outer shell of man-made fibers and has a fleece-like
lining. There is an approximate 30 inch zippered
opening at the top of the cover with two textile
carrying straps at the center of the opening.
You state that the helmet cover (carrying
case) will imported with the motorcycle helmet only
and by its unique shape and design will only be
used as a cover for the helmet and is intended for
long term use. You believe that the helmet cover
(carrying case) should be classified according to
GRI 5 (a) which provides for case specially fitted to
contain a specific article, suitable for long-term use which are classified with such articles
when normally sold therewith.
Information gathered from the motorcycle trade indicates that motorcycle helmets are
not normally sold with covers or carrying cases and that such cases or covers are sold as
accessories. Therefore the item at issue is not within the purview of GRI 5(a) and will be
classified separately.
The applicable subheading for the carrying bag will be 4202.92.3030, Harmonized
Tariff Schedule of the United States (HTS), which provides for suitcases, traveling bags,
handbags, purses, sports bags, with an outer surface of plastic sheeting or of textile materials,
travel, sports and similar bags with an outer surface of textile materials: other.... other: Of
man-made fibers: Other. The duty rate will be 19.3 percent ad valorem.
The motorcycle helmet cover (carrying case) falls within textile category designation
670. Based upon international textile trade agreements products of China are subject to quota
and the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts. If so, visa
and quota requirements applicable to the subject merchandise may be affected. Part categories
are the result of international bilateral agreements which are subject to frequent renegotiations
and changes. To obtain the most current information available, we suggest that you check,
close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels),
an internal issuance of the U.S. Customs Service, which is available for inspection at your
local Customs office.
The motorcycle helmet, if of reinforced or laminated plastics will be classified in
subheading 6506.10.3030, Harmonized Tariff Schedule of the United States (HTS), which
provides for "Other headgear, whether or not lined or trimmed: Safety headgear: Of
reinforced or laminated plastic.. Motorcycle helmets.." The duty rate will be 3.5 cents per
kilogram plus 1.4 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 Kevin Gorman at 212-466-5893 or
Martin Weiss at 212-466-5881.
Sincerely,
Paul K Schwartz
Chief, Apparel & Textile Branch
National Commodity
Specialist Division