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NY N017554




October 22, 2007

CLA-2-39:OT:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980

Ms. Cheryl Murphy Corbeil
Cole International Inc.
Suite 335, The Airway Centre
5945 Airport Road
Mississauga, Ontario, Canada L4V 1R9

RE: The tariff classification of a face mask component from Canada

Dear Ms. Corbeil:

In your letter dated September 18, 2007, on behalf of Med Eng Systems Inc., Canada, you requested a tariff classification ruling.

The sample submitted with your request is a face mask component that is being imported into the United States for further manufacturing into an explosive ordnance disposal (EOD) helmet. The mask is made from stacked layers of Dyneema®, a lightweight composite of gel spun polyethylene fibers and resin that provides anti-ballistic protection. In each layer the fibers are laid parallel in the same plane rather than being woven together. The unidirectional configuration of the fibers allows the energy transferred from the impact of a bullet or other projectile to be distributed along the fibers.

The stacked layers of Dyneema® are cut to a pattern of the visor ballistic insert. Polyethylene film cut to the same shape is laid on both the top and the bottom. The stacked Dyneema® layers, sandwiched between the polyethylene film layers, are placed in a compression mold. The heat and pressure cause the resin in the Dyneema® layers to melt, bonding the Dyneema® layers to each other, as well as bonding the outside polyethylene layers to the Dyneema® layers. The compression molding process creates a hard, rigid material in a shape that is curved so that it conforms roughly to the shape of the face. This rigid form is then cut, using a scroll saw, to incorporate an opening in the center for a transparent visor.

The applicable subheading for the face mask component will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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