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NY 816984



December 22, 1995

CLA-2-65:RR:NC:WA:353 816984

CATEGORY: CLASSIFICATION

TARIFF NO.: 6507.00.0000

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
845 Third Avenue
New York, N.Y. 10022

RE: The tariff classification of hard hat liner from China

Dear Mr. Zelman:

In your letter dated November 22, 1995, received in our office on November 27, 1995, you requested a tariff classification ruling on behalf Sportsmed International. A sample was submitted for review with your request.

The submitted sample consists of a hard hat liner stated to be constructed of a woven man-made outer shell that is lined with knit man-made polyester fibers material. It features an elastic chin strap with a velcro closure and also has two textile backed plastic tabs on the top of the liner that are secured with button s. The tabs are designed to be attached to the interior webbing featured in hard hats, to provide protection to the head of the wearer against the hard plastic material of the hard hat and to provide warmth as well. The liner also contains two pockets in the interior, at the ears, which are designed to hold "heat packs", which are containers of chemicals, which will be imported with the hat liner. The user may wear the liner with or without the "heat pack".

The hat liner and the heat packs form a composite good with the hat liner providing the essential character of the item.

The applicable subheading for the hard hat liner imported together with the "heat packs" will be 6506.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Headbands, linings, covers, hat foundations, hat frames, peaks(visors) and chinstraps, for headgear.....". The rate of duty will be one percent ad valorem. The duty rate for 1996 will be 0.8 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 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 Martin Weiss at 212-466-5881.

Sincerely,

Roger J. Silvestri
Director

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