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NY G84251




November 30, 2000

CLA-2-39:RR:NC:3:353 G84251

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.6000, 3926.20.9050

Ms. Lisa Zwaga
La Crosse Rainfair Safety Products Division 3600 South Memorial Drive
Racine, WI 53403

RE: The tariff classification of rainwear from Taiwan, the Philippines, Korea and/or China.

Dear Ms. Zwaga:

In your letter dated November 10, 2000, on behalf of La Crosse Footwear, Inc., you requested a tariff classification ruling. The samples will be returned to you as requested.

Four samples were submitted with your request. Style #891-1205 is a two piece rainsuit composed of PVC plastic material and valued not over $10. per unit. The pants have an elastic waistband and the jacket has an attached drawstring hood and a full front zipper closure. The rainsuit will be sold in a polyester or nylon mesh package with a drawstring.

Style #891-1200 is a youth size rain poncho with an attached hood, composed of PVC plastic material that will be sold inside a polyester or nylon mesh package with a drawstring. The item is valued not over $10. per unit.

Style #891-1201 is an adult size rain poncho with an attached hood composed of PVC plastic material. The item is valued not over $10. per unit.

Style#891-4800 is an “Emergency Poncho” with an attached hood composed of polyethylene plastic material.

The applicable subheading for styles 891-1205, 891-1200 and 891-1201 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 891-4800 will be 3926.20.9050, Harmonized Tariff schedule of the United States (HTS), which provides for “Other articles of plasticsArticles of apparel and clothing accessoriesOther, other. The duty rate will be 5% 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 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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