Protest Nos. 1303-91-100212, 1303-91-100213, 1303-91-100214, and 1303-91-100248; Res-Cue Key/Life Key; artificial respiration; 3926.90.90

HQ 950590 February 19, 1992 CLA-2 CO:R:C:M 950590 KCC CATEGORY: Classification TARIFF NO.: 9019.20.00 District Director U.S. Customs Service 40 South Gay Street Baltimore, Maryland 21202 RE: Protest Nos. 1303-91-100212, 1303-91-100213, 1303-91-100214, and 1303-91-100248; Res-Cue Key/Life Key; artificial respiration; 3926.90.90 Dear Sir: This is in response to the Application for Further Review of Protest Nos. 1303-91-100212 dated June 10, 1991, 1303-91-100213 dated June 10, 1991, 1303-91-100214 dated June 10, 1991, and 1303-91-100248 dated July 1, 1991, which pertain to the tariff classification of Res-Cue Key/Life Key under the Harmonized Tariff Schedule of the United States ("HTSUS"). FACTS: The article under consideration is the Res-Cue Key/Life Key ("key"). The key consists of a transparent mask with a one-way valve. The mask is placed over the mouth of an individual receiving cardio pulmonary resuscitation ("CPR") and secured behind the ears of the victim by means of two loops. The valve allows the rescuer to breathe into the victim to attempt resuscitation, without being contaminated with the saliva of the victim. The mask is stored inside a small plastic case which is attached to a key ring. This allows the product to be easily carried and accessible to the rescuer. The mask is intended to be disposed of after one use. Upon importation into the U.S., you liquidated the key under subheading 3926.90.90, HTSUS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914...Other...Other." The protestant, AMBU, Inc., contends that the key is properly classified under subheading 9019.20.00, HTSUS, which provides for "Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof...Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof." ISSUE: Is the Res-Cue Key/Life Key properly classified as other articles of plastics and articles of other materials under subheading 3926.90.90, HTSUS, or as ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus under subheading 9019.20.00, HTSUS? LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." Upon consideration of the applicable law in question, we are of the opinion that the Res-Cue Key/Life Key is properly classified under subheading 9019.20.00, HTSUS, as ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. Since air is blown through the one way valve to reach the victim's lungs, the artificial respiration function of the device cannot be discounted. Moreover, the protection feature of the key would most likely help increase the effectiveness of the CPR procedure. The Res- Cue Key/Life Key satisfies the terms of this subheading as it is a device used for artificial respiration. HOLDING: The Res-Cue Key/Life Key is properly classified under subheading 9019.20.00, HTSUS, which provides for "Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof...Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof." These protests should be granted in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest. Sincerely, John Durant, Director Commercial Rulings Division