United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B82095 - NY B82363 > NY B82314

Previous Ruling Next Ruling
NY B82314




March 3, 1997

CLA-2-39:RR:NC:3:353 B82314

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.6000

Ms. Jonice Gaidar
JC Penny Purchasing Corp.
6501 Legacy Dr.
Plano, Texas 75024-3698

RE: The tariff classification of a Ladies' Rain Parka from China.

Dear Ms. Gaidar:

In your letter dated February 19, 1997, you requested a tariff classification ruling.

The submitted sample, style #101-8337 is a ladies' rain parka consisting of a polyvinyl chloride (pvc) outer shell and is lined with 100% cotton flannel fabric. You state that the cost of the item is $8.00 each. The garment features a fully open front secured by five snaps and two flap pockets below the waist. The garment also has an attached hood with a drawstring. The length ranges from 31 to 24 inches depending on the size. The sample will be returned to you per your request.

The applicable subheading for the ladies' rain parka, style #101-8337 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 withor 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 Martin Weiss at 212-466-5881.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

Previous Ruling Next Ruling

See also: