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NY K81468

December 18, 2003
CLA-2-65:RR:NC:3:353 K81468


TARIFF NO.: 6506.10.6075

Mr. Robert P. Probst
Homeland Security Products, Inc.
840 Farley Mill
Marietta, GA 30067

RE: The tariff classification of a safety cap from Germany.

Dear Mr. Probst:

In your letter dated November 25, 2003 you requested a tariff classification ruling.

The submitted sample is a safety cap constructed of a plastic base that is covered with woven 100% cotton fabric. The cap is baseball-style features a peak, six ventilation holes in the crown and a adjustable self-fabric with metal snap in the rear. The plastic is not reinforced or laminated.

The safety cap is designed to protect a worker from bumps and abrasions to the head while working. Protection is afforded by the interior of the crown constructed of durable heavy plastic, which has a thick foam layer at the top that rests against the top of the head. The item has no utility other than a safety cap. The plastic will inhibit ventilation, retain heat and moisture, and will be uncomfortable for general use.

There are two tariff provisions, which could apply to the merchandise. Heading 6505 covers hats and other headgear made up from textile fabric, while heading 6506 covers other headgear. The Explanatory Notes (EN) constitute the official interpretation off the Harmonized System at the international level. The Explanatory Note to heading 6505 lists various types of textile fabric headgear which fall within the heading. Among those enumerated are berets, bonnets, fezzes, mortar-boards, nun's headdresses and textile-covered pith helmets. The Explanatory Note to heading 6506 states that it “covers all hats and headgear not classified in the preceding headings of this Chapter or in Chapter 63, 68 or 95. It covers, in particular safety headgear (e.g construction workers’ helmets)” The safety cap is not of a type mentioned in the ENs to heading 6505, but is of a type mentioned in the ENs to heading 6506.

The applicable subheading for the safety cap will be 6506.10.6075, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other headgear, whether or not lined or trimmed: Safety headgear: Other...Other: Other.” The rate of duty will be Free.

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 646-733-3053.


Robert B. Swierupski

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