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NY C84597




March 16, 1998

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.6000

E. Besler & Company
P.O. Box 66361
Chicago, IL 60666-0361

Attention: David M. Rickert

RE: The tariff classification of plastic rainwear from China.

Dear Mr. Rickert:

In your letter dated February 11, 1998, you requested a tariff classification ruling on behalf of Fox & Associates.

Two hooded unisex rain ponchos, valued at less then $10 each, were submitted for our consideration. The are best described separately as follows:

Item 21-15 (utility) - Measures approximately 50 X 80 inches when laid flat and is made from medium weight vinyl sheeting. It features "electronically sealed" seams and snaps along the open sides.

Item 2400EP (emergency) - Approximately the same size as item 21-15 above, but made from a lightweight plastic sheeting. The side seams are sealed and there are openings for the arms.

The applicable subheading for the #'s 21-15 and 2400EP, rain ponchos, 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Timothy G. Moran
Service Port Director
St. Albans, Vt.

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