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NY C85100

May 5, 1998

CLA-2-42:RR:NC:3:341: C85100


TARIFF NO.: 4202.92.9026; 9817.00.96

Ms. Dalia Molina
Gonzalo Carrasco Customs Broker
1221 S. Hwy 336 (10th)
Hildago, TX. 78557

RE: The tariff classification of personal oxygen cylinder carrying cases of man-made textile materials, Assembled in Mexico.

Dear Ms. Molina:

In your letter dated March 5, 1998 you requested a classification ruling. The request is on behalf of Roo Express Division of Med covers.

The two samples submitted are holster like carrying cases for models M-6, C, D, E and ML 6 personal oxygen cylinders. Each is specially shaped and fitted for the portable cylinder and are imported sold without the cylinder. The cases are manufactured of man-made textile materials. The articles are designed for personal use by persons in need of a portable oxygen supply on a daily basis. Each style is assembled in Mexico of United States Components.

The applicable tariff provision for the carrying case will be tariff number 4202.92.9026, Harmonized Tariff System of the United States, Annotated, which provides for other containers or cases, other, with outer surface of textile materials, of man-made textile materials. The general rate of duty is 19 percent ad valorem.

Regarding your claim of classification in HTS 9817.00.96, we note that, whether or not these carriers could be considered as accessories to oxygen cylinders, they are, in themselves, articles for the purposes of 9817.00.96. Section II, c, 3 of CIT 97-6 noted. These articles, per NIS Sheridan`s telephone conversation with Med Covers, Inc on March 26, 1998, are usually distributed through home health care stores directly to consumers. Unlike oxygen cylinders themselves, which are often used to assist those suffering from temporary breathing problems, after fires, carbon monoxide poisoning, etc, these carriers will normally be purchased by someone who is afflicted with a chronic disease such as emphysema or asthma, but who, with access to oxygen at all times to assist breathing when needed , can safely get around their homes and, in less severe cases, other locales as well to perform their usual life activities. The straps and general sturdy construction are such that these carriers are clearly designed for long term use. These articles are specially made to fit an oxygen cylinder snugly within and have see-through vinyl windows so the user can easily see the gauges. Thus they enable the user to carry the cylinders around with less difficulty and less fear of their falling to the ground with possible hazardous results. Thus we agree with the secondary classification of these articles in HTS 9817.00.96, free of duty, if all applicable entry requirements are met including the filing of form ITA-362P.

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 classification in 9817.00.96 of this item, contact National Import Specialist Jim Sheridan at 212-466-5669. If you have any other questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-466-5893.


Robert B. Swierupski

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