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NY B83067

April 9, 1997

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


TARIFF NO.: 3926.20.9050

J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

Attention: Allan Sutter

RE: The tariff classification of a PVC rain parka from China.

Dear Mr. Sutter:

In your letter dated March 18, 1997, you requested a tariff classification ruling on behalf of Pro Player, Inc.

A representative sample of a hooded length rain parka, identified as Style #72F408FA, was submitted for our examination. It features a clear PVC shell, printed with a team logo and name, and a brightly colored polyester mesh liner. The jacket has raglan-style sleeves, a full frontal zipper opening with a snapped storm flap, integral hood, front and back ventilated yoke flaps, and two large front patch pockets. There is gathered elastic with adjustable snaps at the wrists, and elasticized pull cords inserted around the hood and the bottom hem.

The applicable subheading for the Style #72F408FA, rain parka, 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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