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NY J87080

August 13, 2003

CLA-2-39:RR:NC:3:353 J87080


TARIFF NO.: 3926.20.9050

Ms. Yolanda Landau
Wilson Logistics, Inc.
270 Terminal Avenue
Clark, NJ 07066

RE: The tariff classification of children’s plastic smock from Taiwan.

Dear Ms. Landau:

In your letter dated August 7, 2003, on behalf of Childcraft Education Corporation, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, is a children’s smock made from 100% PVC. The smock slips over the head, and features a half back, sleeves and self-capping on the round neckline, sleeve ends and all the edges of the smock.

The applicable subheading for the smock 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: other: other. The rate of duty will be 5 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 Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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