Protest No. 2904-95-100005; motorcycle helmets; Chapter 39 and 70; ENs to Chapter 39 and Heading 7019

The tariff classification of an arc welding kit from India.

Internal Advice Request No. 05/006; Classification of unassembled safety welding helmets from Sweden.Dear Port Director:This ruling is in response to a request for Internal Advice initiated by KMZ Rosenman, on behalf of their client, 3M Corporation. At issue is the proper classification of unassembled safety welding helmets. The request for Internal Advice is predicated on a Notice of Action issued by you on the imported unassembled welding helmets. The Notice of Action proposed that the unassembled welding helmets with LCD auto-darkening lenses be classified in subheading 9013.80.9000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) and that helmets without the LCD auto-darkening lenses be classified in subheading 3926.90.9080, HTSUSA. 3M sought internal advice based on its disagreement with the proposed reclassification. FACTS:At issue are four configurations of the 3M Speedglas™ 9000 welding helmets. The merchandise in the shipment consists of

The tariff classification of a water polo cap from Malaysia.

The tariff classification of safety hard hats and liners from China.

The tariff classification of a performance headguard from China.