CLA-2 CO:R:C:M 950590 KCC
District Director
U.S. Customs Service
40 South Gay Street
Baltimore, Maryland 21202
RE: Protest Nos. 1303-91-100212, 1303-91-100213, 1303-91-100214,
and 1303-91-100248; Res-Cue Key/Life Key; artificial
respiration; 3926.90.90
Dear Sir:
This is in response to the Application for Further Review of
Protest Nos. 1303-91-100212 dated June 10, 1991, 1303-91-100213
dated June 10, 1991, 1303-91-100214 dated June 10, 1991, and
1303-91-100248 dated July 1, 1991, which pertain to the tariff
classification of Res-Cue Key/Life Key under the Harmonized
Tariff Schedule of the United States ("HTSUS").
FACTS:
The article under consideration is the Res-Cue Key/Life Key
("key"). The key consists of a transparent mask with a one-way
valve. The mask is placed over the mouth of an individual
receiving cardio pulmonary resuscitation ("CPR") and secured
behind the ears of the victim by means of two loops. The valve
allows the rescuer to breathe into the victim to attempt
resuscitation, without being contaminated with the saliva of the
victim. The mask is stored inside a small plastic case which is
attached to a key ring. This allows the product to be easily
carried and accessible to the rescuer. The mask is intended to
be disposed of after one use.
Upon importation into the U.S., you liquidated the key under
subheading 3926.90.90, HTSUS, which provides for "Other articles
of plastics and articles of other materials of headings 3901 to
3914...Other...Other."
The protestant, AMBU, Inc., contends that the key is
properly classified under subheading 9019.20.00, HTSUS, which
provides for "Mechano-therapy appliances; massage apparatus;
psychological aptitude-testing apparatus; ozone therapy, oxygen
therapy, aerosol therapy, artificial respiration or other
therapeutic respiration apparatus; parts and accessories
thereof...Ozone therapy, oxygen therapy, aerosol therapy,
artificial respiration or other therapeutic respiration
apparatus; parts and accessories thereof."
ISSUE:
Is the Res-Cue Key/Life Key properly classified as other
articles of plastics and articles of other materials under
subheading 3926.90.90, HTSUS, or as ozone therapy, oxygen
therapy, aerosol therapy, artificial respiration or other
therapeutic respiration apparatus under subheading 9019.20.00,
HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."
Upon consideration of the applicable law in question, we are
of the opinion that the Res-Cue Key/Life Key is properly
classified under subheading 9019.20.00, HTSUS, as ozone therapy,
oxygen therapy, aerosol therapy, artificial respiration or other
therapeutic respiration apparatus. Since air is blown through
the one way valve to reach the victim's lungs, the artificial
respiration function of the device cannot be discounted.
Moreover, the protection feature of the key would most likely
help increase the effectiveness of the CPR procedure. The Res-
Cue Key/Life Key satisfies the terms of this subheading as it is
a device used for artificial respiration.
HOLDING:
The Res-Cue Key/Life Key is properly classified under
subheading 9019.20.00, HTSUS, which provides for "Mechano-therapy
appliances; massage apparatus; psychological aptitude-testing
apparatus; ozone therapy, oxygen therapy, aerosol therapy,
artificial respiration or other therapeutic respiration
apparatus; parts and accessories thereof...Ozone therapy, oxygen
therapy, aerosol therapy, artificial respiration or other
therapeutic respiration apparatus; parts and accessories
thereof."
These protests should be granted in full. A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division