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The tariff classification of plastic rainwear from China.
Issued December 9, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C82028 (December 9, 1997)
Tariff classification
HTS codes: 3926.20.6000
Headings: 3926
Product description
A unisex 2-piece rain suit made from PVC sheeting and identified as style #2000, was submitted for our examination. The jacket extends over the hips and includes a full frontal double snapped opening with a storm flap, an applied hood with a drawstring, flapped patch pockets, and adjustable snap closures at the wrists. The loose-fitting pants have an elastic waist, a snap fly, and adjustable snap closures at the ankles.
CBP rationale
The applicable subheading for the #2000, 2-piece rain suit, 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.
Full text
PD C82028 December 9, 1997 CLA-2-39:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 3926.20.6000 Fritz Companies, Inc. 3327 N. 7th St. Trafficway Kansas City, KS 66115 Attention: Brandon Terrell RE: The tariff classification of plastic rainwear from China. Dear Mr. Terrell: In your letter dated November 19, 1997, you requested a tariff classification ruling on behalf of Midwest Quality Glove, Inc. The sample provided will be returned as requested. A unisex 2-piece rain suit made from PVC sheeting and identified as style #2000, was submitted for our examination. The jacket extends over the hips and includes a full frontal double snapped opening with a storm flap, an applied hood with a drawstring, flapped patch pockets, and adjustable snap closures at the wrists. The loose-fitting pants have an elastic waist, a snap fly, and adjustable snap closures at the ankles. The applicable subheading for the #2000, 2-piece rain suit, 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. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Michael D'Ambrosio Service Port Director St. Albans, Vt.
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