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NY 894656

April 5, 1994

CLA-2-48:S:N8:234 894656


TARIFF NO.: 4823.90.8500

Mr. Charles Routh
Garvey, Schubert & Barer
1191 Second Avenue (18th floor)
Seattle, WA 98101-2939

RE: The tariff classification of a paper filter mask from Japan.

Dear Mr. Routh:

In your letter dated February 8, 1994, on behalf of Takapura Co., Ltd., you requested a tariff classification ruling.

The item in question is a "Honeycomb Mask," described as a paper filter mask worn by individuals to prevent dehydration by extracting moisture from exhaled air and reusing it humidify inhaled air. It is thus said to be designed to combat dryness of the nose and throat in dry or artificially-ventilated environments such as aircraft.

The mask consists of a honeycomb-like filter element mounted in the middle of an elastic band which hooks over the wearer's ears. When properly worn, the filter element is suspended just under the user's nasal cavities.

Analysis of a sample by our laboratory indicates that the honeycomb filter element is made of paper composed of chemical bleached wood pulp fibers, while the elastic holder/band is composed of non-woven textile fibers.

The applicable subheading for the "Honeycomb Mask" will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 5.3%.

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.


Jean F. Maguire

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