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NY 886231




May 28, 1993

CLA-2-65:S:N:N5:353 886231

CATEGORY: CLASSIFICATION

TARIFF NO.: 6506.10.6060

Ms. Lori Pothier
A.N. Deringer, Inc.
51 Caswell Avenue
P.O. Box 398
Derby Line, Vermont 05830

RE: The tariff classification of protective cycling helmets from Canada.

Dear Ms. Pothier:

In your letter dated May 11, 1993, on behalf of Louis Garneau USA, you requested a tariff classification ruling.

Two cycling helmets, models LG 5 and LG 8 were submitted with your request. They are constructed of a plastic shell over a polystyrene base with a strap of textile material with a plastic closure. Foam strips encased in textile are attached to the inside of the helmets with velcro. The helmets were examined by the New York Customs Laboratory and were found not to be made of reinforced or laminated plastics.

The applicable subheading for the cycling helmets will be 6506.10.6060, Harmonized Tariff Schedule of the United States (HTS), which provides for other headgear, whether or not lined or trimmed: safety headgear : other. The rate of duty will be 2.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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