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NY D82356

September 29, 1998

CLA-2-42:RR:NC:TA:341 D82356


TARIFF NO.: 4202.92.4500; 9404.90.2000; 3926.20.6000

Mr. Louis S. Shoichet
Tompkins & Davidson, LLP
Counselors At Law
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a tote bag, poncho and seat cushion from China.

Dear Mr. Shoichet:

In your letter dated September 14, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling for a tote bag, poncho and seat cushion.

The sample submitted consists of a double handle tote bag measuring approximately 15" x 15" with 5" gussets. The bag features a hook and loop fastener and textile webbed carrying handles. Placed within the bag is a hooded poncho and a padded seat cushion measuring approximately 12 inches square. All three items are said to be manufactured of polyvinyl chloride (PVC) plastics. The poncho is said not to be valued over $10.00 per unit. You have indicated that the items will be imported packaged and sold together as a unit. However, for classification purposes each item will be separately classified. Your samples are being returned as you requested.

The applicable subheading for the tote bag of PVC plastic will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the poncho of PVC plastic will be 3926.20.6000, HTS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: plastic rainwear including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl Chloride plastic with or without attached hoods, valued not over $10 per unit. The rate of duty will be Free.

Plastic rainwear classified under 3926.20.6000 must feature an outer shell of polyvinyl chloride (PVC). Use of any other type of plastic may result in a change in classification. The poncho may be subject to U.S. Customs laboratory analysis at the time of importation and if the outer shell is other than polyvinyl chloride (PVC), it may be reclassified by Customs at that time.

The applicable subheading for the seat cushion will be 9404.90.2000, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, elderdowns, cushions, pouffes and pillows) fitted with springs or stuffed internally fitted with any material or cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent ad valorem.

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 Kevin Gorman at 212-466-5893.


Robert B. Swierupski

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