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N274334 N2 Ruling Active

The tariff classification of a plastic mandible shield from Canada

Issued April 26, 2016 by U.S. Customs and Border Protection.

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N2 N274334 (April 26, 2016)

Tariff classification

HTS codes: 3926.90.9995

Headings: 3926

Product description

The submitted illustration depicts an item that is identified as a mandible. The item will be attached to the lower part of a helmet (not included) by sliding brackets after importation and serves as ballistic protection for the lower half of the face of the wearer in military applications. The mandible is made of either ultra-high molecular weight polyethylene (UHMWPE) plastic material or injection molded polycarbonate (PC) plastic material.

CBP rationale

The applicable subheading for the mandible will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other.

Full text

N274334 April 26, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Mr. Robert A. DeCamp Deringer Logistics Consulting Group 173 West Service Road Champlain, NY 12919 RE: The tariff classification of a plastic mandible shield from Canada Dear Mr. DeCamp: In your letter dated March 28, 2016, on behalf of Revision Military Ltd., you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a mandible. The item will be attached to the lower part of a helmet (not included) by sliding brackets after importation and serves as ballistic protection for the lower half of the face of the wearer in military applications. The mandible is made of either ultra-high molecular weight polyethylene (UHMWPE) plastic material or injection molded polycarbonate (PC) plastic material. The applicable subheading for the mandible will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate 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 https://hts.usitc.gov/current. 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 Gary Kalus at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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