HQ 083815: Tariff classification of a bicycle helmet cover produced in Hong Kong.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 083815

                                   August 2, 1989


          CLA-2 CO:R:C:G  083815 DFC

          CATEGORY: Classification

          TARIFF NO.: 6507.00.0000

          Richard C. Katz, Esq.
          81 Main Street
          White Plains, N.Y. 10601

          RE: Tariff classification of a bicycle helmet cover
              produced in Hong Kong.

          Dear Mr. Katz:

               Your letter dated December 12, 1988, addressed to our New
          York office concerning in part the tariff classification of a
          bicycle helmet cover, has been referred to this office for a
          direct reply to you.  A sample was submitted for examination.

          FACTS:

               The bicycle helmet cover, Descente style #4045/46, is made
          of a knit fabric composed of 85 percent nylon and 15 percent
          spandex.  It has a sewn-in elastic band to retain its shape.

          ISSUE:

               Is the sample classifiable under subheading  6507.00.0000,
          Harmonized Tariff Schedule of the United States (HTSUSA), as
          headbands, linings, covers, hat foundations, hat frames, peaks
          (visors) and chinstraps, for headgear or is it classifiable under
          subheading 6307.90.9000, HTSUSA, as other made up articles of
          textile materials?

          LAW AND ANALYSIS:

               Classification of goods under the HTSUSA is governed by the
          General Rules of Interpretation (GRI's).  GRI 1 provides that
          classification shall be determined according to the terms of the
          headings and any relative section or chapter notes, and, provided
          such headings or notes do not otherwise require, according to the
          remaining GRI's taken in order.  In other words, classification
          is governed first by the terms of the headings of the tariff and
          any relative section or chapter notes.














                                        - 2 -

               It should be noted that Explanatory Note (3) to heading
          6507, HTSUSA, states that this heading includes covers which are
          generally of textile fabric or  plastics.

               It is clear then that the helmet cover fits the terms of
          heading 6507 as well as the terms of 6307.  Inasmuch as GRI 3(a)
          provides that the heading which provides the most specific
          description of the goods (heading 6507) is preferred to a heading
          which provides a more general description (heading 6503), we find
          that the bicycle helmet cover is classifiable under heading 6507.

          HOLDING:

               The bicycle helmet cover is classifiable under subheading
          6507.00.0000, HTSUSA, and dutiable at the rate of 1.3 percent ad
          valorem.

               The sample is being returned to Descente America as
          requested.

                                        Sincerely,





                                        John Durant, Director
                                        Commercial Rulings Division




























          cahill library 083815
          6cc:  Area Director, New York Seaport
          1cc:  Richard Eyskens NY Seaport
          1cc:  John Durant
          1cc:  Legal Reference
          DFCahill:jaj:8/2/89