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Smith Descend Round Fit MIPS Helmet 2027 MIPS Helmets The 2025 Line Optic 96The Smith Descend Round Fit MIPS 2027 Helmet blends modern design with trusted protection for skiers and snowboarders who want comfort, safety, and clean style on the mountain. Built with MIPS technology to help reduce rotational impact forces, this helmet also features lightweight in mold construction for a low profile feel without sacrificing durability. The adjustable dial fit system delivers a secure, personalized fit, while the fixed ventilation