Classification of a vinyl coated polyester rescue stretcher

HQ 954246 August 30, 1993 CLA-2 CO:R:C:T 954246 jlj CATEGORY: Classification TARIFF NO.: 3926.90.9590 Mr. James E. Gastle J.T.W. Rescue Stretcher, Inc. P. O. Box 430 Lakefield Ontario KOL 2HO Canada RE: Classification of a vinyl coated polyester rescue stretcher Dear Mr. Gastle: In your letter of May 24, 1993, you requested a tariff classification for a rescue stretcher manufactured in Canada. You submitted a sample and a promotional video along with your letter. FACTS: The stretcher is designed to be a compact, light weight method of transferring patients. The finished size of the stretcher is 45 1/2 inches in width by 78 inches in length. The stretcher is made from a sheet of polyester textile fabric heavily coated on both sides with visible polyvinyl chloride (PVC) plastic material. The sheet is folded over and heat sealed on the two shorter sides to form pockets. Three semicircular cuts are made in one of the pockets. Along each of the two longer sides are four U- shaped cuts, which serve as four sets of handles. Each of these cuts is reinforced with a rectangular sheet of PVC coated fabric similar to the material forming the stretcher. The pockets are designed so that the head and feet of the patient may be inserted therein. A backboard may also be inserted into these pockets to give firm support. One set of handles may be used by a single rescuer carrying the patient by holding onto one end. Two sets of handles may be used if there are two rescuers carrying the patient. 2 The middle handles may be tied together to secure the patient. Poles may be inserted through the handles to convert the unframed rescue stretcher into a pole stretcher. The semicircular cuts in the pocket allow liquids to drain off, so that the stretcher may be used during water rescues. ISSUE: What is the tariff classification of the rescue stretcher under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relevant section or chapter notes. Note 1 (h) of Section XI, HTSUSA (which covers textiles and textile articles) states as follows: 1. This section does not cover: * * * (h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39. * * * Note 2 (a) (3) of Chapter 59, HTSUSA, which covers impregnated, coated, covered or laminated textile fabrics, provides as follows regarding Heading 5903 (which covers textile fabrics impregnated, coated, covered or laminated with plastics other than those provided for in Heading 5902): 2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: * * * (3) Products in which the textile fabric is either completely embedded in plastics or entirely 3 coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39); * * * The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) are the official interpretation of the nomenclature at the international level. The EN for Chapter 39, HTSUSA, which covers plastics and plastic articles, state at page 554 regarding plastics and textile combinations: The following products are also covered by this Chapter: * * * (b) Textile fabrics and nonwovens, either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color; * * * Inasmuch as the instant stretcher is composed of a textile fabric entirely covered on both sides with a plastic material which can be seen with the naked eye, it is classified as a plastic article in Chapter 39 for tariff purposes. Since there is no more specific provision for the stretcher, it is classified under the provision for other articles of plastics: other: other: other, in subheading 3926.90.9590, HTSUSA. HOLDING: The rescue stretcher is classified in subheading 3926.90.9590, HTSUSA, dutiable at the rate of 2.6 percent ad valorem under the United States-Canada Free Trade Agreement, upon compliance with all applicable provisions. Sincerely, John Durant, Director Commercial Rulings Division