The tariff classification of the "Ladies Red Restraint Kit" from China.
Issued August 12, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
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.
CBP rationale
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.
Full text
NY L86756 August 12, 2005 CLA-2-39:RR:NC:SP:221 L86756 CATEGORY: Classification 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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