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NY H80190

May 30, 2001

CLA-2-39:RR:NC:3:353 H80190


TARIFF NO.: 3926.20.9050

Ms. Evelyn P. Milling
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a girl’s outerwear jacket from Indonesia.

Dear Ms. Milling:

In your letter dated January 23, 2001, received in this office on May 4, 2001, you requested a tariff classification ruling.

The submitted sample is a Style # 3958 Girl’s Bubble Jacket constructed of an outer shell of transparent 100% PVC plastic material and a woven nylon lining, filled with 50% down and 50% waterfowl feathers. The outerwear jacket is upper-thigh length, and features a stand-up collar, full front zipper closure, two front side slash pockets below the waist, tightening at the wrist, and an elastic drawstring at the bottom.

The applicable subheading for the Style # 3958 Girl’s Bubble Jacket 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% 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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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