CLA-2-63:S:N:N3H:345 875985

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of a "Cambuckle Tie Down" from Taiwan.

Dear Mr. O'Neill:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : June 15, 1992

ON BEHALF OF : Highland Group Industries

DESCRIPTION OF MERCHANDISE : The sample submitted is a "Cambuckle Tie Down", item #91106, composed of a nylon web strap with a metal adjustable fitting and vinyl coated steel "S" hook at each end.

HTS PROVISION : other made up articles...Other: Other: Other.

HTS SUBHEADING : 6307.90.9986

RATE OF DUTY : 7 percent ad valorem

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