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NY 809180

May 1, 1995

CLA-2-39:S:N:N6:221 809180


TARIFF NO.: 3926.90.9890

Mr. Richard Miller
Recoton Corporation
2950 Lake Emma Road
Lake Mary, Florida 32746

RE: The tariff classification of a "rain coat" for a camcorder from China.

Dear Mr. Miller:

In your letter dated April 11, 1995, you requested a tariff classification ruling.

The "rain coat" is a camcorder accessory designed to protect a camcorder from rain. The article, which is composed of clear plastic sheeting, is shaped so that a camcorder can be placed securely within it. You suggest classification in chapter 90. Camcorders, however, are classified in chapter 85, and although there is a tariff provision for parts, there is not a provision for accessories.

The applicable subheading for the camcorder "rain coat" will be 3926.90.9890, 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.

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.


Jean F. Maguire
Area Director
New York Seaport

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