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NY 810630

June 15, 1995

CLA-2-39:S:N:N5:353 810630


TARIFF NO.: 3926.20.9000

Mr. Michael J. Mercer
Corbett International Inc.
Cargo Building 80
JFK Int'l Airport
Jamaica, New York 11430

RE: The tariff classification of a men's jacket and raincoat from India

Dear Mr. Mercer:

In your letter dated May 5, 1995, received in our office on May 18, 1995, you requested a tariff classification ruling on behalf of your client Let There Be Leather Inc. A sample swatch of the fabric used in the manufacture of the items in question was submitted for examination.

Both the jacket and raincoat are stated to be composed of fabric of the following construction: PVC 62%, polyurethane 10%, polyester knit 28%. The pvc is stated to be of a cellular construction. An examination of the cross section of the submitted swatch of fabric verified that it is composed of cellular plastic, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes. A submitted sketch of the jacket was submitted which indicates that the jacket is made with long sleeves, a full front zippered opening, two front zippered pockets at the waist and two pockets at the chest area. There are tabs at the cuffs and the sides of the jacket. The raincoat is stated to be a longer version of the jacket. It is also stated that the approximate value of the jacket is $25.00. The raincoat would be priced higher.

The applicable subheading for the jacket and the raincoat made up from material represented by the submitted fabric swatch will be 3926.20.9000, 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: Other.... Other. The rate of duty will be 5 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

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