CLA-2-39:S:N:N:HO6 REH

Schmidt, Pritchard & Co., Inc.

9801 West Lawrence Avenue

Schiller Park, IL 60176

Attention: Thomas J. Garibaldi

RE: The tariff classification of plastic rainwear from China.

Dear Mr. Garibaldi:

In your letter dated May 8, 1998, you requested a tariff classification ruling on behalf of Custom Accessories, Inc.

A hooded unisex rain coat valued at 23 cents, and identified as item 17520, was submitted for our consideration. It is made from clear lightweight plastic and features a full frontal opening with snap closures. The coat is packaged in a small plastic bag with a descriptive cardboard insert stating it is "Reusable" and "One size fits all."

The applicable subheading for the item 17520, rain coat, 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.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Timothy G. Moran

Service Port Director

St. Albans, Vt.