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April 27, 1999

CLA-2-39:RR:NC:SP:221 E80432


TARIFF NO.: 3926.90.9880

Mr. Brian Wavra
Rainfair, Inc.
3600 S. Memorial Drive
Racine, WI 53403

RE: The tariff classification of a neck guard from China.

Dear Mr. Wavra:

In your letter dated April 1, 1999, you requested a tariff classification ruling.

A sample was provided with your letter. The neck guard is composed of woven nylon fabric coated on both sides with a visible layer of polyvinyl chloride plastic. This construction is considered to be of plastics for tariff classification purposes. The neck guard is designed to attach to the face shield of a safety helmet. The snaps at the bottom of the neck guard can be attached to a raincoat. The neck guard is rectangular and measures approximately 13 1/2 inches by 16 inches. The purpose of the neck guard is to protect the wearer from water splashing back during the high pressure cleaning of industrial equipment. As you requested, the sample is being returned.

The applicable subheading for the neck guard will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

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