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NY 806142

January 31, 1995

CLA-2-39:S:N:N5:353 806142


TARIFF NO.: 3926.20.6000

Mr. John Peterson
Neville, Peterson & Williams
80 Broad Street 34th Floor
New York, New York 10004

RE: The tariff classification of mens' and boys' rainwear from China.

Dear Mr. Peterson:

In your letter dated January 21, 1995, on behalf of Totes, Incorporated, you requested a tariff classification ruling. Two samples were submitted for examination and will be returned as requested.

The submitted rainwear samples have outer shells of polyvinyl (PVC). Style 99950 is a mens' vinyl jacket with a cotton flannel lining. The garment features a zippered front opening, a snap flap closure and an attached hood. The front of the jacket features two pockets secured by a snap closure.

Style A is a boys' rainwear jacket consisting of polyvinyl chloride (PVC) with a cotton flannel lining. The garment features an atached hood with a drawing string around the neck. The front of the garment has snap closures and two flap pockets. Each of these items will be imported into the United States at dutiable values of less than $10 a piece.

The applicable subheading for style 99950 and style A will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Plastic rainwear, including jackets, coats ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without atached hoods, valued not over $10 per unit. The rate of duty will be free.

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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