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NY 870024

January 3, 1992

CLA-2-39:S:N:N3G:221 870024


TARIFF NO.: 3926.90.9090

Ms. Wendy Murphy
W. Murphy Enterprises Inc.
48 Southvale Drive
Toronto, Ontario, Canada M4G 1G3

RE: The tariff classification of Weevac rescue stretchers from Canada.

Dear Ms. Murphy:

In your letter dated December 12, 1991, you requested a tariff classification ruling.

You submitted descriptive literature and cost breakdowns for various types of stretchers, used for the evacuation and rescue of injured persons. Each stretcher is composed of a lightweight aluminum frame with a stitched top of laminated vinyl fabric. This fabric is made from textile material which has been coated on both sides with visible plastics material. In some styles, the plastics material on one side of the fabric has been coated with vapor deposited aluminum particles. You refer to this fabric as mylar laminated vinyl. Both of these fabric constructions are considered to be plastics for tariff purposes. In all styles, the cost of the vinyl laminated fabric exceeds the cost of the aluminum frame.

Weevac 6 is a portable, hand carried litter capable of carrying up to six infants at a time. It is used as an evacuation stretcher for hospital nurseries during a disaster that forces full evacuation of a hospital. It is composed of mylar laminated vinyl.

Weevac TC (Institutional) is a portable, hand carried litter capable of pulling or carrying a patient. It is used as an evacuation stretcher to remove bedridden patients from hospitals, chronic care institutions and nursing homes. It consists of mylar laminated vinyl fabric, velcro straps and binding, and seat belt webbing. One side of the mylar laminated fabric has been bonded, after cutting, to a thin layer of spun olefin by means of double sided tape.

Weevac TC rescue roll-up is a portable hand carried stretcher used to remove a victim to safety. It consists of mylar laminated or plain laminated vinyl fabric, binding and side release buckles and seat belt webbing. It is used for the evacuation of injured persons from remote areas or confined spaces, in marine rescue, air rescue or ski patrol.

Weevac 1 is a framed stretcher. It is made with either mylar laminated or plain laminated vinyl fabric. It is imported packaged inside a heavy duty nylon storage bag with adjustable shoulder straps. Like the Weevac TC rescue roll-up, it is used for the evacuation of injured persons from remote areas.

The applicable subheading for the Weevac stretchers will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3926.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).


Jean F. Maguire
Area Director

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