The tariff classification of an Emergency Escape Smoke Hoodfrom Canada

NY 885905 June 2, 1993 CLA-2-90:S:N:N3:119 885905 CATEGORY: Classification TARIFF NO.: 9020.00.6000 Mr. G. Layne Machado Norman G. Jensen Inc. P.O. Box 1450 Blaine, WA 98230 RE: The tariff classification of an Emergency Escape Smoke Hood from Canada Dear Mr. Machado: In your letter dated May 5, 1993 you requested a tariff classification ruling on behalf of Brookdale International Systems Inc., Vancouver, BC, Canada. The Emergency Escape Smoke Hood is a device designed to help a person avoid breathing toxic gases while escaping from a fire. It consists of a hood made of a heat resistant plastic material, a canister containing an air-purifying filter and with a mouth piece and nose clip attached. The applicable subheading for the Emergency Escape Smoke Hood will be 9020.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other breathing appliances and gas masks. The duty rate will be 3.7 percent. Goods classifiable under subheading 9020.00.6000, HTS, which have originated in the territory of Canada, will be entitled to a 1.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) 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. Sincerely, Jean F. Maguire Area Director New York Seaport