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NY C84603

March 13, 1998

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


TARIFF NO.: 3926.20.9050

Customs and Trade Services, Inc.
P.O. Box 52-7328
Miami, FL 33152-7328

Attention: Reinaldo Rodriguez

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

Dear Mr. Rodriguez:

In your letter dated February 12, 1998, you requested a tariff classification ruling on behalf of Dali Overseas. The sample provided is being returned as requested.

A representative waist-length, cold weather synthetic leather jacket, identified as style #504, was submitted for our examination. The shell is made from cotton-backed cellular PVC material and the jacket incorporates a full man-made woven lining quilted to an inner layer of fiberfill insulation. There is a full frontal opening with a zipper closure and additional snap fasteners securing the overlapping storm flap. Other features include an applied fold-down self fabric collar, adjustable snap tabs at the wrists, and an elasticized waistband. There are combination pockets with snap flaps on both front panels and non-functional zipper openings just above the pockets.

The applicable subheading for the style #504, 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: 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).


Timothy G. Moran
Service Port Director
St. Albans, Vt.

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