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NY C87906

June 10, 1998

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


TARIFF NO.: 3926.20.9050

Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

Attention: William A. Vollmerhausen

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

Dear Mr. Vollmerhausen:

In your letter dated May 15, 1998, you requested a tariff classification.

A women's hooded cold weather synthetic leather coat, identified as style #2451, was submitted for our examination. The hip-length shell is made from fabric-backed cellular PVC material and is fully lined and insulated with layers of woven polyester and man-made fiberfill. There is a full frontal opening with a zipper closure and additional button fasteners securing the overlapping storm flap. Other features include cord tighteners at the hood and elasticized waistline and adjustable metal buttons on the cuff tabs. There is a diagonal slash chest pocket and button down flapped pouch pocket on both front panels.

The applicable subheading for the style #2451, coat, 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

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