VS

Helmets, namely, safety helmets, sports helmets, motorcycle helmets, bicycle helmets, ski helmets, baseball helmets, snowboard helmets, horse riding helmets, polo helmets, sailing helmets, canoeing helmets, inline-skate helmets, climbing helmets, free style helmets, sky surfing helmets, para-slope helmets, surf helmets, rafting helmets, hockey helmets, wind surfing helmets