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NY 861859

April 24, 1991

CLA-2-39:S:N:N3G:221 861859

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9050

Mr. Marty R. Wilson
Americana Brokers
Sweetgrass, Montana 59484

RE: The tariff classification of a restraining device from Canada.

Dear Mr. Wilson:

In your letter dated March 20, 1991, on behalf of G.I.A. Security Equipment Ltd., you requested a tariff classification ruling.

The restraining device is a padded board designed to assist in the observation and restraint of emotionally unstable persons. It consists of a plywood board covered with foamed plastic, which in turn is covered with a cellular vinyl plastics material backed with a textile material. The person is placed on the padded board and restrained with leather straps.

The applicable subheading for the restraining device will be 3926.90.9050, 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

Goods classifiable under subheading 3926.90.9050, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

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