In NY N303834, U.S. Customs and Border Protection (CBP) determined the classification of sport helmets with integrated wireless headphones. The hard-shell of the helmet is composed of acrylonitrile butadiene styrene (ABS) which is not reinforced and is constructed with an inner lining of expanded polystyrene (EPS). It features a removable goggle clip and is manufactured in three sizes (small, medium, and large). The helmet is said to meet or exceed ASTM standard 2040 (standard specification for helmets used for recreational snow sports), and incorporates Unit 1 Inc.’s “QUAD4LOCK” patented docking system for use with specially designed wireless headphones.
The helmet and headphones are exclusively imported, marketed and sold together as an integrated unit.
The Explanatory Notes (ENs) to heading 6506, HTSUS, state, in pertinent part:
“This heading 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., for sporting activities, military or firemen’s helmets, motorcyclists’, miners’ or construction workers’ helmets), whether or not fitted with protective padding or, in the case of certain helmets, with microphones or earphones.”
In the case of the item in question, it may (or may not) be fitted with the wireless headphones. The wireless headphones are analogous to the term “earphones” in the ENs to heading 6506, above.
CBP determined that the applicable subheading for the item is 6506.10.6075, HTSUS, which provides for: Other headgear, whether or not lined or trimmed: Safety headgear: Other: Other: Athletic, recreational and sporting headgear. The rate of duty will be Free.