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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....X.4 Dated 11-7-1990 [From F. No. 156/17/90-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 Guar....

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....ing Device/Helmet Security Guard is predominently made of 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 acco....