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NY H88824




March 26, 2002

CLA-2-39:RR:NC:3:353 H88824

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050, 3926.20.6000, 6601.91.0000

Ms. Donna M. Mullins
ATE Logistics Company (Georgia)
510 Plaza Drive, Suite 2290
Atlanta, GA 30349

RE: The tariff classification of a poncho, windbreaker and umbrella from China and Taiwan.

Dear Ms. Mullins:

In your letter dated February 26, 2002, on behalf of Seven Sons & Co., you requested a tariff classification ruling. As requested, the samples will be returned to you.

The submitted samples, for which no item numbers were provided, are a Rainmate™ Hooded Poncho, Hooded Team Windbreaker and Umbrella.

The Rainmate™ Hooded Poncho is constructed of polyethylene plastic and features a cotton drawstring hood closure and openings at the sides for hands and arms. You believe the proper classification is under subheading 3926.20.6000. However, this subheading is only for rainwear of polyvinyl chloride plastic.

The Rainmate™ Hooded Team Windbreaker is constructed of polyvinyl chloride (PVC) plastic and features a hide away hood with snaps and drawstring, full front zipper closure, back vent, elastic cuffs and a flap sleeve pocket with snaps. The windbreaker is valued not over $10 per unit.

The Rainmate™ Umbrella is constructed of textile fabric and features a folding (telescopic) metal shaft, automatic open, plastic handle and fitted case.

The applicable subheading for the Rainmate™ Hooded Poncho will be 3926.20.9050, 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: Other, Other:” The rate of duty will be 5% ad valorem.

The applicable subheading for the Rainmate™ Hooded Team Windbreaker 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 the Rainmate™ Umbrella will be 6601.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Umbrellas and sun umbrellas...: Other: Having a telescopic shaft.” 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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