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NY C81099

November 4, 1997

CLA-2-39:RR:NC:3:353 C81099


TARIFF NO.: 3926.20.9050; 6117.80.9540

Mr. Tom K. Hanson
Gordon & Ferguson of Delaware, Inc.
2915 Niagara Lane
Plymouth, MN 55447

RE: The tariff classification of a boy's PVC jacket from China.

Dear Mr. Tom K. Hanson:

In your letter dated October 20, 1997, you requested a tariff classification ruling.

The submitted sample is a boy's jacket made of cellular plastic construction that is backed with 100% plain knit cotton used for reinforcement purposes. The jacket is a bomber style jacket with a full front zippered closure, two snap flap pockets, and knit cuffs and waistband. The garment also has two detachable knit fabric collars.

The applicable subheading for the boy's jacket 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: Other: Other. The rate of duty will be 5% ad valorem.

The applicable subheading for the detachable collars will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other, Of man-made fibers: Other. The rate of duty will be 15.2% ad valorem.

The collars fall within the textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and a requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.


Robert B. Swierupski

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