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