HQ 954246: Classification of a vinyl coated polyester rescue stretcher

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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