NY 867238
DEC 2 1991

CLA-2-63:S:N:N3G:345 867238

Mr. Eugene Brunetta
Arbill Inc.
2207 W. Glenwood Ave
Philadelphia, PA 19132

RE: The tariff classification of a "Nuisance Dust Mask" from Taiwan.

Dear Mr. Brunetta:

In your letter dated September 18, 1991, you requested a tariff classification ruling.

The sample submitted is a cup-shaped dust mask. Centered lengthwise is a metal strip measuring approximately 3 inches long by 3/16 inches wide. An elastic band is attached to the sides. The dust mask is designed to fit over the nose and mouth.

You stated that the dusk mask is made out of plastic and should be classified under subheading 3926.20.5050, which provides for other articles of plastics...Other, other. An Analysis by our laboratory indicates that the dust mask is composed of a nonwoven material wholly of polyester.

The applicable subheading for the "Nuisance Dust Mask" will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other, other, other. The rate of duty will be 7 percent ad valorem.

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