CLA-2-90:S:N:N3:119 880791

Mr. Philip Freeman
Cain Customs Brokers Incorporated
P.O. Box 10
Progreso, TX 78579

RE: The tariff classification of medical masks and drainage bag from Mexico

Dear Mr. Freeman:

In your letter dated November 25, 1992 you requested a tariff classification ruling on behalf of Hospitak, Inc., Lindenhurst, NY.

The articles to be imported are various oxygen masks with attached tubing used to deliver oxygen to patients, anesthesia masks used to deliver anesthetic gases to patients, and a drainage bag with "Y" adaptor and hanger used to collect excess fluids in a respirator circuit.

The applicable subheading for the anesthesia masks will be 9018.90.3000, Tariff Schedule of the United States (HTS), which provides for anesthetic instruments and appliances and parts and accessories thereof. The duty rate will be 5.7 percent. The applicable subheading for the oxygen masks and the drainage bag will be 9019.20.0000, HTS, which provides for ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof. The duty rate will be 3.7 percent.

Articles classifiable under subheadings 9018.90.3000 and 9019.20.0000, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

The seven samples you submitted are being returned to your office as requested.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport