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NY K81168




November 24, 2003

CLA-2-39:RR:NC:3:353 K81168

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.6000

Ms. Jennifer Scott
Expeditors International of Washington, Inc. 21318 64th Ave., South
Kent, WA 98032

RE: The tariff classification of rain jackets from China.

Dear Ms. Scott:

In your letter dated November 13, 2003, on behalf of Helly Hansen (US) Inc., you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, item 01-003/300 is a rain jacket made of 100% polyester scrim with a coating of 100% polyvinyl chloride applied to both sides. The jacket has a full front zipper closure with storm flap, two flap pockets and an attached drawstring hood.

As per Chapter 59, Note 2(a)(3) “Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color” will be classified in chapter 39.

The applicable subheading for item 01-003/300 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plasticsArticles of apparelOther: Plastic rainwear, including jacketsfeaturing an outer shell of polyvinyl chlorideno valued over !0 per unit.” The duty rate will be Free.

Your inquiry does not provide enough information for us to give a classification ruling on item 01030. Your request for a classification ruling should include a sample. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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