The tariff classification of a fur mitt, mask and handcuffs from China.

NY C83084 January 12, 1998 CLA-2-43:RR:NC:3:353 C83084 CATEGORY: Classification TARIFF NO.: 4310.90.0000 Mr. William Ng Sunnywood, Inc. 121 Schelter Rd. Lincolnshire, IL 60069 RE: The tariff classification of a fur mitt, mask and handcuffs from China. Dear Ms. Ng: In your letter dated December 22, 1997, you requested a tariff classification ruling. The submitted samples consist of a fur mitt measuring approximately 9 1/2" x 5" with an inside pocket, and an eye mask with fur on one side and textile on the reverse side measuring 8" x 3 3/4". Also submitted was a pair of handcuffs measuring approximately 1 3/4" wide x 3 1/2" long with the fur side worn next to the skin and textile on the reverse side. The handcuffs have a tape closure. You state that these items are novelty items. The applicable subheading for the fur mitt, eye mask and handcuffs will be 4310.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles of apparel, clothing accessories and other articles of furskin: Other." The rate of duty will be 0.7% 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 Martin Weiss at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division