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The tariff classification of a girl's raincoats from China.
Issued November 24, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D84907 (November 24, 1998)
Tariff classification
HTS codes: 3926.20.6000
Headings: 3926
Product description
The submitted samples are girl's raincoats stated to be made of vinyl material (polyvinyl chloride). Sample #1 consists of a vinyl plastic outer shell with a cotton fabric lining. The garment has a full front snap opening and attached hood with elastic. Sample #2 also consists of a vinyl plastic outer shell with the front two panels lined with cotton fabric, attached hood with elastic, and a full front snap closure.
CBP rationale
The applicable subheading for the girl's raincoats 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: Other: Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued no over $10 per unit.
Full text
NY D84907 November 24, 1998 CLA-2-39:RR:NC:3:353 D84907 CATEGORY: Classification TARIFF NO.: 3926.20.6000 Mr. Tom Paciaffi Coronet Brokers Corp. P.O. Box 300764 Cargo Bldg. 80 John F. Kennedy Int'l. Airport RE: The tariff classification of a girl's raincoats from China. Dear Mr. Paciaffi: In your letter dated November 16, 1998, on behalf of Pyramid Handbags Inc., you requested a tariff classification ruling. The submitted samples are girl's raincoats stated to be made of vinyl material (polyvinyl chloride). Sample #1 consists of a vinyl plastic outer shell with a cotton fabric lining. The garment has a full front snap opening and attached hood with elastic. Sample #2 also consists of a vinyl plastic outer shell with the front two panels lined with cotton fabric, attached hood with elastic, and a full front snap closure. The applicable subheading for the girl's raincoats 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: Other: Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued no over $10 per unit." The rate of duty will be free. 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 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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