CLA-2-39:OT:RR:E:NC:N4:421
Mr. Joseph Fontaine
Hankyu International Transport (USA) Inc.
909 W. Irving Park Road
Itasca, IL 60143
RE: The tariff classification of pole stretchers.
Dear Mr. Fontaine:
In your letter dated May 27, 2009, on behalf of Ferno-Washington Inc., you requested a tariff classification ruling.
Descriptive literature was included with your letter. Model 108 Pole Stretcher and Model 108-AF Double-Fold Pole Stretcher are for use in moving and transferring patients. Model 108-AF folds both lengthwise and crosswise for compact storage. The pole or rescue stretchers are made from polyester fabric that has been heavily coated on both sides with a layer of polyvinyl chloride (PVC) plastic that is visible to the unaided eye. For tariff purposes, this coated fabric is classified as plastics material. The coated fabric resists stains from blood and bodily fluids. The coated sheet is folded over and heat sealed onto two light-weight aluminum poles. There are four U-shaped handle cut-outs in the fabric on each side to provide access to the support poles. The stretchers are designed to accommodate a load limit of 350 pounds.
The applicable subheading for the pole stretchers will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.
The rate of duty provided above applies to shipments manufactured in countries with which the United States has Normal Trade Relations. 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