The tariff classification of an inflatable distress signal from Canada.

NY 809751 May 11, 1995 CLA-2-39:S:N:N8:233 809751 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Ms. JoAnn Johnston Great Lakes Customs Brokerage, Inc. 85 River Rock Dr./#202 Buffalo, New York 14207 RE: The tariff classification of an inflatable distress signal from Canada. Dear Ms. Johnston: In your letter dated April 26, 1995, on behalf of Camanbarry Corp., 8 Hiscott Street/#1, Saint Catharines, Ontario L2R 1C6, you requested a tariff classification ruling. The submitted illustrative material depicts the item as an inflatable distress signal, model Itsaa Lo-Caid R. The item will be used as a distress signal by hikers, hunters, campers, boaters, etc. The item consists of a self inflating indicator balloon which is visible up to 12 miles away and is detectable by radar up to 24 miles away. The Itsaa Lo-Caid R will stay aloft for up to 5 days, even in poor weather conditions. There are no batteries or electronics and the self-inflating, weather-resistant indicator is secured to a durable 150 foot tether. The tether itself is light and radar reflective and floats the distress signal high enough to be seen in rough waters or above the tree line. The Itsaa is accepted by the U.S. Coast Guard and meets the requirements of SOLAS (Safety Of Life At Sea) 7483 for life rafts and life boats. The Itsaa Lo-Caid-R's unmistakable shape makes your location and identity easily detectable by Search and Rescue Units. Each Itsaa Lo-Caid R unit is numbered and registered in a central data bank, accessible 24 hours a day, 7 days a week, by Rescue Authorities. The applicable subheading for the inflatable distress signal will be 3926.90.7500, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The general rate of duty will be 1.2 percent ad valorem. 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 New York Seaport