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NY N009171




April 18, 2007

CLA-2-39:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Ms. Sharon Stockton
Ranpro
620 Ireland Rd.
P.O. Box 430
Simcoe, Ontario
Canada N3Y 4L6

RE: The tariff classification of a jacket and pants from Canada.

Dear Ms. Stockton:

In your letter dated March 26, 2007, you requested a tariff classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request.

Style J35 345 H, Snapper Series, is a jacket made of woven polyester fabric coated on both sides with compact PVC plastic material. The jacket has long sleeves, an attached hood with snap and drawstring and a full front snap closure with storm flap that closes left over right. Cost per unit is over $10.

Style P35 060, Snapper Series, is overalls made of woven polyester fabric coated on both sides with compact PVC plastic material. The overalls are double bib design with textile waist ties and elastic suspenders. Cost per unit is over $10.

Chapter 59, Note 2(a) (3) states that “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 the Styles J35 345H and P35 060 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessoriesOther: Other, Other.” The general rate of duty will be 5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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