Classification of Helmet Locking Device / Helmet Security Guard whether under Heading 39.26 or under Heading 83.01 or under Heading 87.14

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..... /90-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of Helmet Locking Device/Helmet Security Guard whether under Heading 39.26 or under Heading 83.01 or under Heading 87.14. Doubts have been expressed regarding the correct classification of Helmet Locking Device/Helmet Security Guard whether under heading No. 39.26 or under heading 83.0 .....

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..... plastics. These are also not covered by Heading 39.26 as this heading covers other articles of plastics meant for general use. The Conference felt that since Helmet Locking Device/Helmet Security Guards is principally used with 2 wheeler vehicles for holding/locking helmets/brief cases, it is essentially an accessory for 2 wheelers and accordingly merits classification under Heading No. 8714 of C .....

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