CLA-2-65:RR:NC:3:353 D81792

Mr. Michael Moran
MZ Int'l., Inc.
PO Box 386
Winooski, VT 05404

RE: The tariff classification of REM protective headgear from Italy.

Dear Mr. Moran:

In your letter dated August 25, 1998 you requested a tariff classification ruling.

The submitted sample is REM protective headwear. Your brochure indicates, that Style 103 MOAB is a helmet with an shell in high controlled density polystyrene covered with a micro shell. The linings are in thermo-joined expanded polystyrene, antiallergic material. Examination of the Micro shell revealed no reinforcement or lamination. The R103 MOAB has the same characteristics as the R103 VIPER and R 103 BAD DUCK.

The applicable subheading for the REM protective headgear, Style 103 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 sporting headgear." The rate of duty will be 0.5% 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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division