United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0083265 - HQ 0083345 > HQ 0083284

Previous Ruling Next Ruling

HQ 083284

August 25, 1989

CLA-2 CO:R:C:G 083284 DSN


TARIFF NO.: 6506.10.6000

Ms. Viktoria Schaum
Am-Aidis Inc.
P.O. Box 778
Champlain, New York 12919

RE: Classification of protective helmets

Dear Ms. Schaum:

This ruling letter is in reference to your inquiry of August 15, 1988, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for protective helmets produced in Sweden. Literature was provided in lieu of samples.


The helmet in question, style "Toppen 77", is a protective helmet designed for children and adults who require protection against head injuries associated with cerebral palsy, epilepsy, coordination problems, or for post-operative care.

The descriptive literature states that the helmet is composed of a high density foam core, with a nylon cloth exterior and cotton knit lining. The helmet is constructed with a wide band around the circumference of head with two wide cross pieces covering the crown. The helmet has a strap with a buckle which secures it under the chin.


How are protective helmets classified under the HTSUSA?


Classification under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes.

Heading 6506, HTSUSA, provides for other headgear, whether or not lined or trimmed. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6506, state that the heading covers safety headgear, for sporting activities, military or firemen's helmets, motor-cyclists', miners' or construction workers' helmets, whether or not fitted with protective padding. It is our opinion that the merchandise at issue is similar to the examples of safety headgear, because it is designed to protect the head from movements that could cause injury. Therefore, the merchandise at issue is classified under this heading.


The merchandise at issue is classified under subheading 6506.10.6000, HTSUSA, which provides for other headgear, whether or not lined or trimmed, safety headgear, other, and dutiable at the rate of 2.4 percent ad valorem.


John Durant, Director

Previous Ruling Next Ruling

See also: