The tariff classification of a “relief pod” from China

N195216 December 13, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Carol Robertson Carmichael International Service 533 Glendale Blvd. Los Angeles, CA 90026 RE: The tariff classification of a “relief pod” from China Dear Ms. Robertson: In your letter dated November 30, 2011, on behalf of Relief Pod International, California, you requested a tariff classification ruling. Descriptive literature on item number RP114-801P, identified as a “relief pod,” was included with your request. The relief pod is marketed as a stackable rescue device designed to provide basic elements of survival during post disaster situations. The pod resembles a rigid stretcher molded to incorporate a large storage compartment. It measures 88.58 inches by 29 inches by 144 inches and weighs 110.23 pounds. The pod’s molded polyethylene body features an internal storage compartment suitable for storing food, water packets, first aid kits, shelter, and tools that may be needed during an emergency. The supplies are not included with the pod. The pod incorporates retractable steel handles covered with rubber foam that enable it to function as a stretcher for transporting a patient or supplies. The pods are also buoyant so they can act as flotation devices or be linked together to form rafts or floating platforms. You have suggested classification in subheading 3923.10.0000, Harmonized Tariff System of the United States, which provides for articles for the conveyance or packing of goods, of plastics...boxes, cases, crates and similar articles. However, Customs Headquarters has repeatedly ruled that the articles of heading 3923 are items, such as disposable packaging, that are used in the conveyance or packing of bulk goods and commercial goods in the stream of commerce, not personal effects or other items in the possession of the consumer. The article under consideration is designed for storage and transport of supplies that are the possession of organizations or agencies involved in rescue efforts. The applicable subheading for the relief pod 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