CLA-2-39:RR:NC:5:353 A83556
Mr. Robert Stack
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd
New York, New York 10036-8901
RE: The tariff classification of a women's parka, Style No.
56652 from China.
Dear Mr. Stack:
In your letter dated May 13, 1996, on behalf of Amerex
(USA), Inc., you requested a tariff classification ruling. A
sample was submitted for examination and will be returned per
your request.
The submitted sample, Style No. 56652 is a women's parka
composed of an outer surface of PVC cellular plastic material
with a 100% cotton backing, and 100% nylon lining. The garment
features a fake fur collar consisting of acrylic fabric, long
sleeves, a front zipper closure, and two zippered side pockets
below the waist. You state that the importer has advised you
that the purchase price of the parka is $9.81. In Customs NY
ruling A81497 this style number 56652 was classified in
subheading 3926.20.9050, HTSUSA as no unit value was furnished.
This rulling amends NY ruling A81497.
The applicable subheading for the women's parka, Style No.
56652 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 plastic with or
without attached hoods, valued no 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 * at
212-466-*.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division