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NY B87668

August 11, 1997

CLA-2-39:S:N:N:HO6 REH


TARIFF NO.: 3926.20.9050

Beijing Trade Exchange, Inc.
701 E Street, S.E.
Washington, D.C. 20003

Attention: Paul M. Lichstein

RE: The tariff classification of a PVC smock from China.

Dear Mr. Lichstein:

In your letter dated July 11, 1997, you requested a tariff classification ruling. The sample provided is being returned as requested.

A representative smock, not further identified by item or style number, was submitted for our examination. It is a loose-fitting, long-sleeve gown which extends below the knee. It is made from a blue tinted PVC sheeting and features a full back opening with fabric ties at the waist and neck. The edges around the neck and wrists are turned and sealed and the wrist openings are elasticized.

The applicable subheading for the PVC smock, will be 3926.20.9050, 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.

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.

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


Michael D'Ambrosio
Service Port Director

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