CLA-2-90:S:N:N3:119 881352
Mr. David Villandry
Chinese and American Trading Co., Inc.
10310 Buena Ventura Drive
Boca Raton, FL 33498
RE: The tariff classification of an oxygen generator from Japan
Dear Mr. Villandry:
In your letter dated November 11, 1992 (received on December
16 in our office), you requested a tariff classification ruling
on behalf of The Institute For Better Living, Inc., Boca Raton,
FL.
The oxygen generator consists of a small portable tank with a
lid, a flexible tube and oxygen mask. Ten packets of oxygen
generating powder are furnished with the tank. When water is
poured into the tank and the powder (sodium carbonate, hydrogen
peroxide and Glauber's salt) is added, a chemical reaction takes
place resulting in the production of oxygen. The oxygen
generator kit is to be marketed under the name "Vitaria 2000" and
is recommended for general health and fitness use.
The applicable subheading for the "Vitaria 2000" oxygen
generator will be 9020.00.6000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other breathing
appliances and gas masks. The rate of duty will be 3.7 percent.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport