The tariff classification of six leather and textile bondage items from China.

N048841 February 4, 2009 CLA-2-:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4205.00.8000, 6307.90.9889 Ms. Karen Hartman Redkat Sourcing, Inc. 2807 West Sunset Blvd. Los Angeles, CA 90026 RE: The tariff classification of six leather and textile bondage items from China. Dear Ms. Hartman: In your letter dated November 27, 2008, you requested a tariff classification ruling. The first submitted sample, identified as SL415, is an adjustable 0.8-1.2 mm cow leather waist/leg strap. It consists of a center panel that covers the groin area and is attached to adjustable waist and leg straps. Four metal buckles provide the closure mechanism for this design. The center panel has four metal snaps which can hold various size rubber O-rings. The second sample, identified as SL414D, is an adjustable 0.8-1.2 mm cow leather waist/leg strap. It consists of a center panel that covers the groin area and is attached to adjustable waist and leg straps. Four metal D-rings provide the closure mechanism for this design. The center panel has four metal snaps which can hold various size rubber O-rings. The third sample, identified as KL904, is an adjustable 0.8-1.2 mm cow leather waist/leg strap. It consists of a smaller center panel that covers the groin area and is attached to adjustable waist and leg straps. Four metal D-rings provide the closure mechanism for this design. The center panel has four metal snaps which can hold various size rubber O-rings. The fourth sample, identified as SL415WH, is an adjustable waist/leg strap. It consists of a center panel composed of textile fabric on both sides of a cellular plastic foam; this construction is considered a textile fabric for tariff purposes. This panel covers the groin area and is attached to adjustable waist and leg straps made of 3/4"-wide webbed fabric. Four plastic buckles provide the closure mechanism for this design. The center panel has four metal snaps which can hold various size rubber O-rings. The fifth sample, identified as SL99, is an adjustable 0.8-1.2 mm cow leather ring designed to be worn on male genitals. The ring measures approximately 9 inches in length and has two hook and loop closures that allow for the article to be adjusted in size. The sixth sample, identified as SL97, is an adjustable 0.8-1.2 mm leather ring designed to be worn on male genitals. The ring, when opened, is approximately 9 inches long and has two hook and loop strips which allow it to be adjusted in size. The applicable subheading for SL415, SL414D, KL904, SL99 and SL97 will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or of composition leather, other articles of leather or of composition leather, other, other, other. The rate of duty will be Free. The applicable subheading for SL415WH will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, other. The rate of duty will be 7% ad valorem. SL415WH is marked as “genuine leather”; however, the specifications provided state that this article is composed of neoprene and polyester. As stated above, it is considered a textile article for tariff purposes. We are providing classification based on the sample submitted. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division