The tariff classification of the "Pac Sled" from China

N096215 March 23, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Tim Parsons Parsons Trading 97 Bahama Reef Novato, CA 94949 RE: The tariff classification of the “Pac Sled” from China Dear Mr. Parsons: In your undated letter, received in this office on March 3, 2010, you requested a tariff classification ruling. A sample was provided with your letter. The Pac-Sled is a flexible sheet that functions as a type of transport pod in a rescue recovery system. It can be adapted for either dragging or carrying an injured or deceased person. The Pac-Sled is composed of woven polyester textile fabric that is heavily and visibly covered on both sides with a layer of polyvinyl or polyurethane plastic or a combination of the two plastics. For tariff purposes, this construction is classified with the plastics materials of chapter 39. The Pac-Sled is available in two sizes: 70 inches in length and 90 inches in length. It has a system of textile straps for securing the person for transport. Once the person is strapped down, the sides of the Pac-Sled can be folded over to cocoon and further protect the person. The adjustable polyester webbing straps and buckles assist with sizing, securing, dragging and carrying. The Pac-Sled is intended for mountain rescue, ski patrol, military and para-military applications, and is especially suitable for use in terrain inaccessible to motor vehicles. As you requested, the sample will be returned. The applicable subheading for the Pac-Sled will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division