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NY F80848




February 1, 2000

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.6000; 6210.40.3000

Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

Attention: William A. Vollmerhausen
Customs Compliance

RE: The tariff classification of rainwear from Hong Kong.

Dear Mr. Vollmerhausen:

In your letter dated December 28, 1999, you requested a tariff classification ruling.

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

Style #80-82-72: A 2-piece rainsuit made from PVC sheeting. The hooded jacket extends over the hips and includes a full frontal zipper opening with a snap-down storm flap. There are three flapped patch pockets with snap closures on the front panels, an adjustable drawstring around the hood, and elasticized wrist openings. Other features include underarm ventilation eyelets and mesh openings under the free-hanging back yoke. The loose-fitting pants have an elastic waist and adjustable snap closures at the ankles.

Style #80-82-73: A 2-piece rainsuit made from fabric-backed PVC sheeting. The hooded jacket extends over the hips and includes a full frontal zipper opening with a snap-down storm flap. There are two double-entry flapped patch pockets with snap closures on the front panels, a visor extension at the top of the hood, an adjustable drawstring around the hood parameter, and elasticized wrist openings incorporating adjustable snap closures. Other features include underarm ventilation eyelets and mesh openings under the free hanging back and front yokes. The loose-fitting pants have an elastic waist and adjustable snap closures at the ankles.

Style #80-82-80: A 2-piece rainsuit made from fabric-backed PVC sheeting. The snorkel-style hooded jacket extends over the hips and includes a full frontal 6-snap opening. There are two flapped patch pockets with snap closures on the front panels, a drawstring around the hood parameter, adjustable snap closures at the wrists, and underarm ventilation eyelets. The loose-fitting pants have an elastic waist and adjustable snap closures at the ankles.

Style #80-44-88: A knee-length snorkel-style hooded jacket made from fabric-backed PVC sheeting. There is a full frontal 7-snap opening, two flapped patch pockets with snap closures on the front panels, a drawstring around the hood parameter, adjustable snap closures at the wrists, and underarm ventilation eyelets

The applicable subheading for the style #80-82-72, rainsuit, 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 style #’s 80-82-73, 80-82-80, rainsuits, and #80-44-88, rain jacket, 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 5.3 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
St. Albans, VT.

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