&&Part number MG-C7 is a 2", bottom port, 15 LPM, 4,000 psi chrome gauge with a white face and green numbers, for use with the following oxygen flow regulators:&&M1-540-15FG Reg. M1 Series flow gauge style&&M1-540-15FGH Reg. M1 Series flow gauge style&&M1-870-15FG Reg. M1 Series flow gauge style&&MW-540-15FG 2 Stage 02 Reg/15LPM/CGA540&&M2-540-15FGH 2 Stage 02 Reg/15LPM/CGA540 HT&&M2-870-15FG 2 Stage 02 Reg/15LPM/CGA870 Yoke&&

&&Part number MG-C7 meets the terms of heading 90.26, which provides for "instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases". The Explanatory Notes (EN) to heading 90.26 further elaborate that this heading covers instruments and apparatus for measuring or checking the flow, level, pressure, kinetic energy or other process variables of liquids or gases. Subheading 9020.00 covers "Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters", which does not describe the goods at issue.