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August 19, 1999

CLA-2-39:RR:NC:3:353 E85467

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.6000

Ms. Carol Mossa
Auguata Sportswear
P.O. Box 14939
Augusta, GA 30919

RE: The tariff classification of a rainwear poncho from China.

Dear Ms. Mossa:

In your letter dated August 6, 1999 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style #3120 is a poncho composed of 100% polyvinyl chloride plastic. The value of the poncho is $3.35 per unit. The garment is designed with an attached hood with a drawstring and two snaps on each side below the under arm.

The applicable subheading for style #3120 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 hooks, valued not 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 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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