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NY 818822




February 28, 1996

CLA-2-65:RR:NC:5:353 818822

CATEGORY: CLASSIFICATION

TARIFF NO.: 6506.10.3030

Mr. H.J. Lee
Lee Company
137 Eucalyptus Drive
El Segundo, CA 90212

RE: The tariff classification of motorcycle helmets from South Korea.

Dear Mr. Lee:

In your letter dated January 26, 1996 you requested a tariff classification ruling.

The item is a motorcycle helmet which consists of a fiberglass reinforced plastic shell and lining materials consisting of nylon and polyester fabric. You state that the lining materials are produced in either North Korea or Vietnam. These materials are then sent to South Korea where they are then assembled into the shell. The entire helmet is then exported to the United States.

You also inquire as to whether there are any restrictions such as visa or quota requirements.

The applicable subheading for the motorcycle helmets will be 6506.10.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for motorcycle helmets of reinforced or laminated plastics, whether or not lined or trimmed. The rate of duty will be 5.3 cents per kilogram and 2 percent ad valorem.

There are no visa or quota restrictions.

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 Martin Weiss at 212-466-5881.

Sincerely,

Roger J. Silvestri

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