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January 22, 1999

CLA-2-39:RR:NC:3:353 D86406

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.6000

Ms. Machelle Blair
Wal Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-8023

RE: The tariff classification of a rainjacket from China.

Dear Ms. Blair:

In your letter dated January 7, 1999 you requested a tariff classification ruling.

The submitted sample, style ah380, is a rainjacket with camo print which you state consist of an outer shell of PVC polyvinyl chloride material. The garment is lined with man-made fiber fleece fabric and is designed with long sleeves and attached hood with a drawcord cord. The jacket also has two flap pockets below the waist and a full front snap flap closure. The cost per unit is $6.40.

The applicable subheading for the rainjacket, style ah380 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 ro 3914: Articles of apparel and clothing accessories (including gloves): Other: Plastic rainwear, in including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached, hoods, valued not over $10.00 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,

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