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NY H85810




December 7, 2001

CLA-2-39:RR:NC:3:353 H85810

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.6000

Ms. Olga Ortiz
Jerry Leigh of California, Inc.
7860 Nelson Rd.
Van Nuys, CA 91402

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

Dear Ms. Ortiz:

In your letter dated November 19, 2001 you requested a tariff classification ruling.

The submitted sample, style AM001 is a rain poncho that you stated is composed of 100% PVC material and valued not over $10 per unit. The poncho falls within knee to below the knee length and features an attached hood and snap closures at the sides. There is no opening at the front or back of the garment.

The applicable subheading for the rain poncho, style AM100 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plasticsArticles of apparel; and clothing accessories (including gloves): Other: Plastic rainwear, including jackets, coats, ponchos...of polyvinyl chloride plastic with or without attached hoods, 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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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