10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of plastic rainwear from China.
Issued March 16, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C84597 (March 16, 1998)
Tariff classification
HTS codes: 3926.20.6000
Headings: 3926
Product description
Two hooded unisex rain ponchos, valued at less then $10 each, were submitted for our consideration. The are best described separately as follows: Item 21-15 (utility) - Measures approximately 50 X 80 inches when laid flat and is made from medium weight vinyl sheeting. It features "electronically sealed" seams and snaps along the open sides. Item 2400EP (emergency) - Approximately the same size as item 21-15 above, but made from a lightweight plastic sheeting. The side seams are sealed and there are openings for the arms.
CBP rationale
The applicable subheading for the #'s 21-15 and 2400EP, rain ponchos, 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 C84597 March 16, 1998 CLA-2-39:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 3926.20.6000 E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 Attention: David M. Rickert RE: The tariff classification of plastic rainwear from China. Dear Mr. Rickert: In your letter dated February 11, 1998, you requested a tariff classification ruling on behalf of Fox & Associates. Two hooded unisex rain ponchos, valued at less then $10 each, were submitted for our consideration. The are best described separately as follows: Item 21-15 (utility) - Measures approximately 50 X 80 inches when laid flat and is made from medium weight vinyl sheeting. It features "electronically sealed" seams and snaps along the open sides. Item 2400EP (emergency) - Approximately the same size as item 21-15 above, but made from a lightweight plastic sheeting. The side seams are sealed and there are openings for the arms. The applicable subheading for the #'s 21-15 and 2400EP, rain ponchos, 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. -2- 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, Timothy G. Moran Service Port Director St. Albans, Vt.
More rulings on the same tariff codes
The tariff classification of rainwear from China
The tariff classification of rainwear from China
The tariff classification of a plastic coat from Vietnam.
The tariff classification of plastic rainwear from China.
The tariff classification of plastic rainwear from China.
The tariff classification of a women’s rain jacket from China.
The tariff classification of men’s garments from China
The tariff classification of a rain poncho from China.
The tariff classification of a hat, backpack, child’s carry bag and rain jacket from China.
The tariff classification of rainwear from China.
Follow C84597
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.