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NY L86756

August 12, 2005

CLA-2-39:RR:NC:SP:221 L86756


TARIFF NO.: 3926.90.9880

Mr. Simon Wren
Somerbond Ltd.
8, 9 & 10, The Edge Business Centre
Humber Road
London, England, NW2 6EW

RE: The tariff classification of the “Ladies Red Restraint Kit” from China.

Dear Mr. Wren:

In your undated letter, received in this office on July 29, 2005, you requested a tariff classification ruling.

A sample was provided with your letter. The Ladies Red Restraint Kit (Reference Number F010000151) consists of a neck restraint collar, two wrist restraints and a metal chain. The restraints are composed of cellular polyurethane plastic backed with a textile fabric for mere reinforcement and have metal buckle fastenings. The chain can be used to join the collar and wrist restraints. The restraints and chain are packaged together for retail sale, and they are classified together in the tariff provision applicable to the component that imparts the essential character of the set. In this instance, the restraints impart the essential character. As you requested, the sample will be returned.

The applicable subheading for the Ladies Red Restraint Kit will be 3926.90.9880, 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.

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.


Robert B. Swierupski

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