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NY 874796

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June 17, 1992

CLA-2-90:S:N:N1:119 874796

CATEGORY: CLASSIFICATION

TARIFF NO.: 9021.19.8000

Ms. Trudy Leist
Rescue-Med USA
113 Schwann Ave. N.E.
Cullman, AL 35055

RE: The tariff classification of Vacuum Rescue Mattress and Cushion from Germany.

Dear Ms. Leist:

In your letter dated May 19, 1992, you requested a tariff classification ruling.

The Vacuum Rescue Mattress and the Vacuum Rescue Cushion are used in emergency rescue operations when a person's body or limb must be immobilized because of possible fracture. The mattress and cushion are constructed like inflatable articles filled with polystyrol beads. They have a suction valve and adjustable straps. When they contain air, the mattress can be molded around a patient's body and the cushion can be wrapped around an arm or a leg. When air is evacuated from the two articles creating a vacuum, the mattress and cushion become rigid.

The applicable subheading for the Vacuum Rescue Mattress and the Vacuum Rescue Cushion will be 9021.19.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial joints and other orthopedic or fracture appliances... other; other. The rate of duty will be 5.8 percent.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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