The tariff classification of three protective paintball goggle masks from Canada

N178519 September 2, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080; 4202.92.3031 Ms. Amy Rice Marisol International 1251 NW Briarcliff Parkway Suite 275 Kansas City, MO 64116 RE: The tariff classification of three protective paintball goggle masks from Canada Dear Ms. Rice: In your letter received August 4, 2011, you requested a tariff classification ruling on behalf of Kee Action Sports LLC. Samples of three protective paintball goggle masks were received with your inquiry. The first mask is identified as the “Helix” and consists of an anti-fog plastic lens, a firm plastic mask for protection, a strap and a browser. The browser is a combination visor and brow shield. The mask is backed with foam padding. It also includes a black logo drawstring bag for storage and travel. The second mask is called the “E-Vent” and it is made up of a firm plastic low profile molded face mask, an optically correct and fog resistant lens and a strap to keep the mask in place. The E-Vent also features high density inner foam padding and a browser. The third mask is the “Invert 20/20.” It is comprised of a clear plastic thermal lens, molded inner foam, a silicone beaded non-slip head strap, an adjustable chin strap, a hard plastic visor, a firm plastic flow-through ventilation facemask with a built-in motorized fan. There is also a black logo drawstring bag for storage and travel. All of the foregoing paintball masks are designed to protect one’s face against injury by absorbing the impact of blows, collisions or flying objects—in this case the flying projectiles used in paintball. The two bags referred to above are constructed with an outer surface of man-made textile materials. Each bag has a main storage compartment with a drawstring closure and is designed to provide protection, organization and storage to the paintball mask and other personal effects during travel. The samples will be returned as requested. The applicable subheading for the three protective paintball goggle masks called the Helix, the E- Vent and the Invert 20/20 will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other...Other." The rate of duty will be 4% ad valorem. The applicable subheading for the drawstring bags for the Helix and the Invert 20/20 paintball goggle masks will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6% 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division