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NY A81527

April 4, 1996

CLA-2-39:RR:NC:5:353 A81527


TARIFF NO.: 3926.20.6000

Ms. Sandy Rickert
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a pvc stadium jacket from Hong Kong.

Dear Ms. Rickert:

In your letter dated March 4, 1996, on behalf of LTD Commodities, you requested a tariff classification ruling.

The submitted sample is a NFL stadium jacket consisting of an outer shell of pvc plastic material with polyurethane foam fill and a cotton lining. The jacket has long sleeves and an attached hood with a center zipper. It also features knit cuffs, two pockets, a full zippered closure and a draw string at the waist. You indicate that the unit value for the articcle will be $9.50, FOB. The applicable subheading for the NFL stadium jacket 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 heading 3901 to 3914: Other: Plastic Rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Martin Weiss at 212-466-5881.


Roger J. Silvestri

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