The tariff classification of a respirator fit test tent from China.

NY G88669 March 30, 2001 CLA-2-39:RR:NC:N2:221 G88669 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Jennifer Archer James G. Wiley Co. P.O. Box 90008 Los Angeles, CA 90009-0008 RE: The tariff classification of a respirator fit test tent from China. Dear Ms. Archer: In your letter dated March 13, 2001, you requested a tariff classification ruling on behalf of Allegro Industries, California. The sample submitted with your letter is described as a respirator fit test tent. It is a tent-like device measuring approximately 24 inches in diameter and 44 inches in height with a loop for hanging at the top. The tent is made from nylon fabric heavily coated on both sides with vinyl material that is visible to the naked eye other than by change of color. This type of construction is considered to be of plastics for tariff classification purposes. The tent functions to create a concentrated area for testing whether a respirator fits on an individual. The individual dons the respirator and stands under the hanging tent enclosure. A harmless solution is introduced into the tent. If the respirator fits correctly, the individual will not be able to smell or taste the solution. The applicable subheading for the respirator fit test tent will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. 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 ruling, contact National Import Specialist Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division