CLA-2-39:RR:NC:3:353 B84735
Ms. Mary E. Keller
The A.W. Fenton Company, Inc.
P.O. Box 75029
Cincinnati, Ohio 45275-0029
RE: The tariff classification of rainsuits from China
Dear Ms. Keller:
In your letter dated April 18, 1997, received on our office on April 21, 1997, you requested a tariff classification ruling on behalf of your client West Chester Marketing, Inc.
Samples were submitted for review and will be returned per your request. We regret the delay in responding to your request as this office was awaiting resolution of similar classification issues at Customs Headquarters.
Three samples were submitted. Style No. 4010 is stated to be a rainsuit made of 10ml, 100% PVC plastic and has three components which consist of long pants with an elasticized waist; a long sleeve jacket with plastic snap closures; and a detachable drawstring hood that snaps to the collar of the jacket. The seams of the item are heat sealed. Cost of the rainsuit is stated to be $0.92 with the jacket @ $0.55, the pants @ $0.32 and the hood at $0.05.
Style No. 4020 is a stated to be a rainsuit made of 20ml, 100% PVC plastic and has three components which consist of bib overalls with suspenders and a one button fly; a long sleeve jacket that has a textile overlay on the collar, plastic snap closures and a back panel that covers three textile mesh breathing circles; and a detachable drawstring hood that snaps to the collar of the jacket. The seams of the item are heat sealed. The cost of the rainsuit is stated to be $1.98 with the jacket @ $1.19, the overalls @ $0.69 and the hood @ $0.10.
Style No. 4035 is stated to be a rainsuit made of 35ml PVC plastic which upon examination was found on both sides of what is stated to be polyester textile fabric (woven). As the textile fabric is entirely coated on both sides with plastic, it remains classified in chapter 39. The rainsuit has three components which consist of the same configuaration as Style No. 4020. The cost of the rainsuit is stated to be $3.25 with the jacket @ $1.95, the overalls @ $1.14 and the hood @ $0.16.
The applicable subheading for the Styles No. 4010, 4020 and 4035 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for "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.
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 Martin Weiss at 212-466-5881.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division