The tariff classification of a silicone hearing protectorfrom Canada.

NY 869247 December 17, 1991 CLA-2-39:S:N:N3G:221 869247 CATEGORY: Classification TARIFF NO.: 3926.90.9090 Mr. Orval Baskerville Canadian Custom Protect Ear Inc. #70A - 15515-24th Avenue White Rock, B.C. V4A 2J4, Canada RE: The tariff classification of a silicone hearing protector from Canada. Dear Mr. Baskerville: In your letter dated October 24, 1991, and received in this office on November 29, 1991, you requested a tariff classification ruling. The hearing protector (code name Silastic/MDX-4-4210) is composed of a silicone elastomer. It is designed to be placed in the ear to protect the user from loud noises. Each protector is personally fitted. Silicone is considered a plastics material for tariff purposes. The applicable subheading for the hearing protector will be 3926.90.9090 Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Goods classifiable under subheading 3926.90.9090, HTS, which have originated in the territory of Canada, are presently entitled to a 3.7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. In 1992 such goods will be entitled to a 3.1 percent ad valorem rate of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport