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NY H84479




August 31, 2001

CLA-2-62:RR:NC:3:353 H84479

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.6000

Ms. Lucia Buckman
Associated Merchandising Corp.
500 Seventh Ave.
New York, NY 10018

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

Dear Ms. Buckman:

In your letter dated August 7, 2001 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style #62882 is a girl’s rain slicker composed of 100% polyvinyl chloride plastic material with a polyester taffeta lining, not valued over $10 per unit. The garment has an attached hood, two side pockets and a full front zippered closure.

The applicable subheading for the rain slicker, style #62882 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “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 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.

Sincerely,

Robert B. Swierupski
Director,

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