CLA-2-39:RR:NC:3:353 D87889

Ms. Donna Segro
Pepe Jeans USA, Inc.
35 Henry St.
Secaucus, New Jersey 07094

RE: The tariff classification of the “Adams Windbreaker” from Hong Kong.

Dear Ms. Segro:

In your letter dated February 1, 1999, you requested a classification ruling.

The submitted sample, the “Adams Windbreaker” is a denim jacket with an outer shell of clear plastic that is not laminated to the fabric, and a mesh lining. The jacket is designed with long sleeves, a pointed collar, attached hood with a drawcord, two slash pockets and a full front zippered closure.

The applicable subheading for the “Adams Windbreaker” 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: Articles of apparel and clothing accessories (including gloves): Other, Other.” The duty rate will be 5% ad valorem..

This ruling is being issued under 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