HQ 083284: Classification of protective helmets

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 083284

                                        August 25, 1989


          CLA-2 CO:R:C:G  083284 DSN

          CATEGORY:  Classification

          TARIFF NO.:  6506.10.6000

          Ms. Viktoria Schaum
          President
          Am-Aidis Inc.
          P.O. Box 778
          Champlain, New York 12919

          RE:  Classification of protective helmets

          Dear Ms. Schaum:

                This ruling letter is in reference to your inquiry of
          August 15, 1988, requesting tariff classification under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA), for protective helmets produced in Sweden.  Literature
          was provided in lieu of samples.

          FACTS:

                The helmet in question, style "Toppen 77", is a protective
          helmet designed for children and adults who require protection
          against head injuries associated with cerebral palsy, epilepsy,
          coordination problems, or for post-operative care.

                The descriptive literature states that the helmet is
          composed of a high density foam core, with a nylon cloth exterior
          and cotton knit lining.  The helmet is constructed with a wide
          band around the circumference of head with two wide cross pieces
          covering the crown.  The helmet has a strap with a buckle which
          secures it under the chin.

          ISSUE:

                How are protective helmets classified under the HTSUSA?  















                                         -2-

          LAW AND ANALYSIS:

                Classification under the HTSUSA is in accordance with the
          General Rules of Interpretation (GRI's), taken in order.  GRI 1
          provides that classification is determined according to the terms
          of the headings and any relevant section or chapter notes.

                Heading 6506, HTSUSA, provides for other headgear, whether
          or not lined or trimmed.  The Explanatory Notes constitute the
          official interpretation of the tariff at the international level.
          The Explanatory Notes to heading 6506, state that the heading
          covers safety headgear, for sporting activities, military or
          firemen's helmets, motor-cyclists', miners' or construction
          workers' helmets, whether or not fitted with protective padding.
          It is our opinion that the merchandise at issue is similar to the
          examples of safety headgear, because it is designed to protect
          the head from movements that could cause injury.  Therefore, the
          merchandise at issue is classified under this heading.

          HOLDING:

                The merchandise at issue is classified under subheading
          6506.10.6000, HTSUSA, which provides for other headgear, whether
          or not lined or trimmed, safety headgear, other, and dutiable at
          the rate of 2.4 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Ruling Division