CLA-2-66:RR:NC:3:353 C85472
Mr. Tom Paciaffi
Coronet Brokers Corp.
P.O. Box 300764
Cargo Bldg. 80
JFK Int'l. Airport
Jamaica, New York 11430-0764
RE: The tariff classification of an umbrella and raincoats from China.
Dear Mr. Paciaffi:
In your letter dated March 13,1998, on behalf of Pyramid Handbags Inc., you requested a tariff classification ruling.
Three samples were submitted with your request and will be returned to you as requested. The submitted sample model #F 464281 is a vinyl umbrella with a telescopic shaft. Model #'s 318881 and 319191 are children' raincoats consisting of PVC material. They are designed with a full front zippered opening, long sleeves and an attached hood with mouse ears. Model # 318881 resembles Mickey Mouse and Model #319191 resembles Minnie Mouse. You state that the Importer Pyramid Handbags Inc., is a legal licensee of Disney Products. you further state that the raincoats are valued under $10.00 per unit.
The applicable subheading for the umbrella, Model #318881 will be 6601.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Umbrellas and sun umbrellas (including walking-sticks umbrellas, garden umbrellas and similar umbrellas): Other: Having a telescopic shaft." The rate of duty will be 1.6% ad valorem.
The applicable subheading for the raincoats, Models #'s 318881 and 319191 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 $10.00 per unit. The duty rate 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 Kenneth Reidlinger at 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division