The tariff classification of a patient transport unit from China

N250546 March 7, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Lisa Waller BDG International, Incorporated 840 Tollgate Road Elgin, IL 60123 RE: The tariff classification of a patient transport unit from China Dear Ms. Waller: In your letter dated January 21, 2014, you requested a tariff classification ruling on behalf of your client, Little Rapids Corporation of Green Bay, Wisconsin. You have submitted a sample of an item you call the Mega Mover Plus. It is made up from non-woven polypropylene textile fabric and measures 40” (at its widest) x 80” (longest). The textile fabric transport unit has twelve fabric handles sewn around the perimeter. The Mega Mover Plus transport is used to rescue or transfer injured persons from one area to another when traditional non-folding stretchers cannot easily be used. The applicable subheading for the Mega Mover Plus, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggest that the proper classification for the Mega Mover Plus is 9402.90.0020, HTSUS; however this transport unit lacks the structural framework required to be designated a stretcher for inclusion as medical furniture of heading 9403. 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/. The sample will be returned. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division