CLA-2-65:OT:RR:NC:N3:358
Ms. Cecelia A. Rothrock
Crane Worldwide Trade Services, LLC
1500 Ranking Road
Houston, Texas 77073
RE: The tariff classification of a protective headband and pads from China
Dear Ms. Rothrock:
In your letter dated October 26, 2016, you requested a tariff classification ruling on behalf of your client, Unequal Technologies Company. Samples were not provided with your letter; however, you did provide copies of marketing material and laboratory test results supporting the protective nature of each item.
The first item is described as a “HALO Protective Headband.” You state the headband is constructed of coated polyurethane foam and aramid fibers inside a fabric shell. The inner layer of the shell is of 83 percent nylon and 17 percent spandex knit fabric; and the outer layer is of 83 percent polyester and 17 percent spandex knit fabric. The item fits around the head similar to a headband and does not cover the crown of the head. The packaging shows the item being worn during the pursuit of the sporting activites of soccer and football.
The second item is described as “SOLO Supplemental Head Padding.” The padding is constructed of coated polyurethane foam and aramid fibers inside a fabric shell. The inner layer of the shell is of 83 percent nylon and 17 percent spandex knit fabric; and the outer layer is of 83 percent polyester and 17 percent spandex knit fabric. The cross shaped padding is designed to fit inside helmets for lacrosse, baseball, hockey and other action sports. The padding is considered lining for tariff purposes.
The third item is described as a “GYRO Helmet Liner.” The liner is constructed of the same materials and in the same manner as the “SOLO Supplemental Head Padding” but is designed to fit inside football helmets.
All three items mold to the shape of the wearer’s head and are designed to provide protection to the wearer by absorbing impact.
In your letter, you suggest classification under heading 9506, Harmonized Tariff Schedule of the United States (HTSUS); however, all three items are excluded from Chapter 95 by Note 1(g).
The applicable subheading for the HALO Protective Headband will be 6506.10.6045, HTSUS, 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 Free.
The applicable subheading for the SOLO Supplemental Head Padding and GYRO Helmet Liner will be 6507.00.0000, HTSUS, which provides for “Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chin straps for headgear.” 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 https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division