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NY I89182

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December 24, 2002

CLA-2-39:RR:NC:3:353 I89182

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.6000, 3926.20.9050

Ms. Cheryl Forner
Stearns Inc.
P.O. Box 1498
St. Cloud, MN 56302

RE: The tariff classification of rainwear from China.

Dear Ms. Forner:

In your letter dated November 27, 2002 you requested a tariff classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request both items are package in a drawstring pouch. Model 8035 is a rain suit consisting of a jacket and pants made of 100% PVC plastic material. The jacket has an attached hood with a drawstring, a full front zipper closure with a storm flap, rear vents, and snap closures at the wrist. The pants have a elastic waistband. Model 8020 is a poncho with an attached drawstring hood made from 100% PVC plastic material.

If valued not over $10 per unit. The applicable subheading for Models 8035 and 8020 will be 3926.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessoriesOther: Plastic rainwear, including jackets, coats, ponchosfeaturing an outer shell of polyvinyl chloride plastic with or without hoods, valued not over $10 per unit. The rate of duty will be Free.

If valued over $10 per unit. The applicable subheading for Models 8035 and 8020 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessoriesOther: Other, Other.” The duty rate is 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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 3926.20.60 - Plastic rainwear, incl jackets, coats, ponchos, parkas & slickers, w/ outer shell PVC and w/wo attached hoods, val not over $10 per unit
• Tariff No.: 3926.20.90 - Articles of apparel & clothing accessories, of plastic, nesoi