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NY C88732

June 18, 1998

CLA-2-39:RR:NC:3:353 C88732


TARIFF NO.: 3926.20.60000

Ms. Linda G. Baird

Sheliby Group Int'l., Inc.

P.O. Box 171814

Memphis, TN 38187-1814

RE: The tariff classification of the Zodiac PVC suit in a bag from China.

Dear Ms. Baird:

In your letter dated June 5, 1998 you requested a tariff classification ruling.

The submitted sample is a polyvinyl cholride (PVC) suit in a bag. Style #0503 has rainsuit features and consists of a jacket, pants and detachable hood. The jacket has a full front closure and long sleeves with a snap fastener at the wrist. The detachable hood has a drawstring closure and snaps onto the jacket. The pants have an elasticized waist and snap closures at the bottom of the pant legs. You state in your letter that two other suits, style #'s 0513 and 0523, similar to the entered sample will be imported. You further state that the cost of the suit is 83 cents each.

Imported with the suit is a carry bag. The carry bag measures approximately 7 1/2 inches by 9 1/2 inches. The carry bag is constructed of the same type of PVC material as the suit and has two snap closure at the top of the bag.

The item is a composite good as that term is defined in the HTS. The classification of the entire item, including the bag, is based on which portion provides the essential character. In this case it is the suit.

The applicable subheading for the Zodiac PVC suit will be 3926.20.6000, 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: Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hods, valued not over $10 per unit." The rate of duty will be free.

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 Kenneth Reidlinger at 212-466-5881.


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