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NY K83292




February 23, 2004
CLA-2-42:RR:NC:TA:341 K83292

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9026

Mr. W. J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Avenue
Hawthorne, CA 90250

RE: The tariff classification of a helmet carrier from China and/or Taiwan.

Dear Mr. Gonzalez:

In your letter dated February 10, 2004, on behalf of Scorpion Sports, Inc., you requested a classification ruling for a helmet carrier.

The sample submitted is not identified by style number. The item is a specially shaped and fitted carrying case designed to provide storage, protection and portability for a motorcycle helmet. It is manufactured with an exterior surface of man-made fiber textile material. Underneath the man-made fiber textile covering is a product called “bio-foam”, which lends the enclosed helmet shock absorption and scratch resistance. The case measures approximately 14”(H) x 9 ½”(W). It is secured by means of a textile zippered closure on three sides of the case. Your sample is being returned as requested.

In your letter you suggested classification under subheading 6307.90.9889, HTSUSA, which provides for other made up articles of textile, other. However, the helmet carrier is of a kind eo nomine provided for in HTS 4202, and is more specifically provided for in that heading. Such goods are excluded from heading 6307 by legal note.

The applicable subheading for helmet carrier will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem.

HTS 4202.92.9026 falls within textile category designation 670. Based upon international textile trade agreements products of China and Taiwan are not currently subject to quota and the requirement of a visa.

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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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