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NY C88721


July 1, 1998

CLA-2-65:RR:NC:3:353 C88721

CATEGORY: CLASSIFICATION

TARIFF NO.: 6506.10.3030; 4202.92.30.31

Ms. Cheryl Wilson

Schenker International, Inc.

19240 Des Moines Memorial Drive

Suite 100

Sea-Tac, WA 98148

RE: The tariff classification of a motorcycle helmet and helmet cover from China.

Dear Ms. Wilson:

In your letter dated June 12, 1998 you requested a tariff classification ruling for a motorcycle helmet cover(carrying case)imported with a motorcycle helmet from China. A sample of the motorcycle helmet cover and helmet was submitted for examination.

The motorcycle helmet cover(carrying case) is made of a woven outer shell of man-made fibers with a fleece-like lining. There is an approximate 30" zippered opening at the top of the cover with two textile carrying straps at the center of the opening. There is a hole in the bottom of the cover for the helmet strap to go through so that it can hang on the lock of a motorcycle. The motorcycle helmet is made of fiberglass/resin and expanded polystyrene.

You state that the helmet cover will only be imported with the motorcycle helmet, by its unique shape and design will only be used as a cover for the helmet and is intended for long term use. The question arises as to whether the helmet cover (carrying case)and helmet can be considered a composite article under GRI 3(b) or the helmet cover can be considered a specially fitted case under GRI 5(a).

GRI 3(b) states that "Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable."

Explanatory Note(EN)IX to GRI 3(b) states "For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts."

The helmet and carrying case are adapted one to the other and are mutually complimentary. However, motorcycle helmets are not normally sold with covers or carrying cases. Motorcycle covers or carrying cases are usually sold separately as accessories. Therefore, the merchandise is not within the purview of GRI

GRI 5(a) states that "Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character."

The EN to GRI 5(a) states that "This Rule shall be taken to cover only those containers which:

(1) are specially shaped or fitted to contain a specific article or set of articles, i.e., they are designed specifically to accommodate the article for which they are intended. Some containers are shaped in the form of the article they contain;

(2) are suitable for long-term use, i.e., they are designed to have a durability comparable to that of the articles for which they are intended. These containers also serve to protect the article when not in use (during transport or storage, for example). These criteria enable them to be distinguished from simple packing;

(3) are presented with the articles for which they are intended, whether or not the articles are packed separately for convenience of transport. Presented separately the containers are classified in their appropriate headings;

(4) are of a kind normally sold with such articles; and

(5) do not give the whole its essential character."

The motorcycle cover(carrying case)is specially shaped, suitable for long term use, presented with the article for which it is intended, and does not give the whole its essential character. However, motorcycle covers or carrying cases are not of a kind normally sold together with motorcycle helmets. Therefore, the merchandise is not within the purview of GRI 5(a) and will be separately classified.

The applicable subheading for the motorcycle helmet cover (carrying case)will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for "Suitcases, traveling bags, handbags, purses, sports bags: Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: With outer surface of textile materials: Other...Other: Of man-made fibers: Other." The rate of duty will be 19% ad valorem.

The applicable subheading for the motorcycle helmet will be 6506.10.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other headgear, whether or not lined or trimmed: safety headgear: Of reinforced or laminated plastics...Motorcycle helmets." The rate of duty will be 1.8 cents per kilogram plus 0.7% ad valorem.

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 Kenneth Reidlinger at 212-466-5881.

Sincerely,


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