NY 861382
APR 03 1991

CLA-2-56:S:N:N3G:345 861382

Mr. Cary Weinberg
Leyden Customs Expediters, Inc.
99 Hudson Street
New York, NY 10013-2896

RE: The tariff classification of a stretch cord and tie down assortment from Taiwan.

Dear Mr. Weinberg:

In your letter dated March 13, 1991, on behalf of Alltrade Inc., Commerce, California, you requested a tariff classification ruling.

The samples submitted is a 25 piece stretch cord and tie down assortment, model #1828-T-25. The stretch cords are composed of rubber strips covered with braided man-made fiber and secured at either end by a plastic hook or plastic coated metal hook. The stretch cords are in various sizes.

The tie downs, which consist of 11 pieces, are composed of rubber material with a metal "S" hook at each end. It is believed that the rubber is synthetic. The tie downs are in various sizes.

The applicable subheading for the stretch cords will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other. The rate of duty will be 7.8 percent ad valorem.

The applicable subheading for the tie downs will be 4016.99.5050, HTS, which provides for other articles of vulcanized rubber other than hard rubber, other. The rate of duty will be 5.3 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