HTTP/1.1 200 OK
Content-Type: application/xml; charset=utf-8
Location: https://api.recurly.com/v2/items/plastic_gloves.xml

<?xml version="1.0" encoding="UTF-8"?>
<item href="https://api.recurly.com/v2/items/plastic_gloves">
  <item_code>plastic_gloves</item_code>
  <name>Awesome Plastic Gloves</name>
  <description>Sleek Plastic</description>
  <external_sku>awesome-plastic-gloves</external_sku>
  <accounting_code>1569273944</accounting_code>
  <revenue_schedule_type>never</revenue_schedule_type>
  <tax_exempt type="boolean">true</tax_exempt>
  <tax_code nil="nil"/>
  <state>active</state>
  <custom_fields type="array">
    <custom_field>
      <name>color</name>
      <value>blue</value>
    </custom_field>
  </custom_fields>
  <created_at type="datetime">2019-09-23T21:25:45Z</created_at>
  <updated_at type="datetime">2019-09-23T21:25:45Z</updated_at>
  <deleted_at nil="nil"/>
</item>