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NY G83334

November 2, 2000

CLA-2-39:RR:NC:3:353 G83334


TARIFF NO.: 3926.20.6000

Ms. Linda Moyer
Associated Merchandising corp.
500 Seventh Ave.
New York, NY 10018

RE: The tariff classification of a girls rain slicker from China.

Dear Ms. Moyer:

In your letter dated October 13, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style #49792 is a Big Girls rain slicker composed of an outer shell of 100% PVC with a polyester taffeta lining. The cost is under $10.00 per unit. The garment has an attached hood, slash pockets, vents and a full front zippered closure.

The applicable subheading for the Big Girls rain slicker, style #49792 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastic 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 hoods, 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 212-637-7084.


Robert B. Swierupski

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