CLA-2-39:RR:NC:3:353 D84907
Mr. Tom Paciaffi
Coronet Brokers Corp.
P.O. Box 300764
Cargo Bldg. 80
John F. Kennedy Int'l. Airport
RE: The tariff classification of a girl's raincoats from China.
Dear Mr. Paciaffi:
In your letter dated November 16, 1998, on behalf of Pyramid
Handbags Inc., you requested a tariff classification ruling.
The submitted samples are girl's raincoats stated to be made
of vinyl material (polyvinyl chloride). Sample #1 consists of a
vinyl plastic outer shell with a cotton fabric lining. The
garment has a full front snap opening and attached hood with
elastic. Sample #2 also consists of a vinyl plastic outer shell
with the front two panels lined with cotton fabric, attached hood
with elastic, and a full front snap closure.
The applicable subheading for the girl's raincoats 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: 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 Kenneth
Reidlinger at 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division