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NY C89595




July 30, 1998

CLA-2-39,62:S:N:N:REH:HO6 C89595

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.6000; 3926.20.9050; 6210.40.3000

Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

Attention: Joseph R. Hoffacker

RE: The tariff classification of rainwear from China.

Dear Mr. Hoffacker:

In your letter dated June 25, 1998, you requested a tariff classification ruling on behalf of Aramsco. The samples provided are being returned as requested.

Representative rainwear items were submitted for our examination. They are best described independently as follows:

Style JH-827 - A hip-length jacket made from PVC sheeting. It includes a full frontal snapped opening, fold-down applied collar, detachable hood with a drawstring, and vents under the arms. There are adjustable snap closures at the wrists and diagonal slash waist pockets on both front panels.

Style 327 - A 2-piece rainsuit made from lightweight PVC sheeting. The jacket extends over the hips and includes a full frontal snapped opening, an applied fold-down collar, detachable hood with a drawstring, and adjustable snap closures at the wrists. The loose-fitting pants have an elastic waist and adjustable snap closures at the ankles.

Booties - PVC sheeting formed into a loose-fitting overshoe cover with elastic around the above-the-ankle opening.

Style CDH-4017 - 2-piece rainsuit made from fabric-backed PVC material. The jacket features a full frontal opening with an inner storm flap secured by snap closures, a fabric covered stand-up collar, and a self-fabric detachable drawstring hood. There are two front flapped pockets, snap wrist tighteners, and ventilation devices under the arms and the free-hanging back yoke. The loose fitting bib-style pants include adjustable elasticized suspenders with plastic button front fasteners, snap tighteners at the waist and ankles, and a front fly opening with a snap closure.

The applicable subheading for styles JH-827 and 327, rainwear, 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.

The applicable subheading for the booties, will be 3926.20.9050, 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: Other... Other... The rate of duty will be 5 percent ad valorem.

The applicable subheading for the style CDH-4017, rainwear, will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other Men's or boys' garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric... The rate of duty will be 6.1 percent ad valorem.

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

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.

Sincerely,

Timothy G. Moran
Service Port Director,

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