CLA-2-39:RR:NC:3:353 F80661
Mr. Robert Stack
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901
RE: The tariff classification of plastic rainwear from China.
Dear Mr. Stack:
In your letter dated December 8, 1999 on behalf of Amerex (USA), Inc., you requested a tariff classification ruling. The sample will be returned to you as requested.
The submitted sample styles 629058 and 629059 are jackets whose outer shells are constructed of a knit 65% polyester/35% cotton fabric, which is coated or covered on the outer surface with a cellular polyvinyl chloride plastic material that is in turn covered with a compact plastic material. You state that each unit is valued under $10. Per unit. Style 629058 is hip length with long sleeves and snap cuffs, pointed collar, two slash pockets below the waist and a full front zippered closure. Style 629059 is hip length with long sleeves and snap cuffs, pointed collar, two slash zippered pockets below the waist and a full front zippered closure.
Chapter 59 note 2(a)(5), states that:
2. Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)
The textile fabric backing for styles 629058 and 629059 is used merely for reinforcement purposes and the jackets are therefore classified in Chapter 39.
The applicable subheading for the jackets, styles 629058 and 629059 will be 3926.20.6000, 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: 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 for 1999 and the year 2000.
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,
National Commodity
Specialist Division