CLA-2-65:OT:RR:NC:N3:358
Ms. Margaret Spiegel
crazeeHeads Inc.
40 Laurel Court
Syosset, NY 11791-4507
RE: The tariff classification of helmet covers from China
Dear Ms. Spiegel:
In your letter dated May 7, 2018, you requested a tariff classification ruling. Your letter was accompanied by one representative sample and photographs of the four items for which you are seeking a ruling. The sample will be retained by this office.
The submitted sample, stretcheeHeads SKU 506, is a child’s helmet cover intended to be used with sports helmets. The helmet cover is constructed from 88 percent polyester and 12 percent spandex, printed, knit fabric and has a giraffe motif that includes horns, ears, a tail and faux fur. The helmet cover also features a covered elastic bottom band to hold the cover in place over the helmet and a rear vertical slit opening with a zipper closure to accommodate goggles.
SKUs 501 and 502 are children’s helmet covers intended to be used with sports helmets. The covers are constructed from 88 percent polyester and 12 percent spandex knit fabric. SKU 501 is designed with a conical style princess motif and SKU 502 with a jester motif. Both covers feature a covered elastic bottom band to hold the cover in place over the helmet and an opening in the back with a hook and loop closure to accommodate goggles.
SKU 507 is a child’s helmet cover intended to be used with sports helmets. You state the helmet is constructed of 100 percent Lycra®. The helmet cover is designed in a unicorn motif and includes a horn, nose, eyes, ears and faux fur. The helmet cover features a covered elastic bottom band to hold the cover in place over the helmet and a rear opening with a zipper closure to accommodate goggles.
The helmet covers are designed to encourage the use of sports helmets by making a safety item more fun to use. The items above are clearly designed and marketed to be used as helmet covers and not head coverings.
The applicable subheading for the helmet covers will be 6507.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, 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 the 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