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The tariff classification of a PVC raincoat from China.
Issued April 8, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D89280 (April 8, 1999)
Tariff classification
HTS codes: 3926.20.6000
Headings: 3926
Product description
The submitted sample is a 100% PVC child’s raincoat which is approximately knee length, with an elasticized attached hood and a four snap front closure. It features a sewn in “Teletubbies” label, the word “Teletubbies” printed on the left arm, and four “Teletubbies” characters printed on the front of the garment. It is assumed for the purposes of this ruling that the raincoat is valued not over $10 per unit.
CBP rationale
The applicable subheading for the 100% PVC children’s raincoat 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.
Full text
NY D89280 April 8, 1999 CLA-2-39:RR:NC:3:353 D89280 CATEGORY: Classification TARIFF NO.: 3926.20.6000 Mr. Arthur Stein ETA Import & Export Ltd. 1 Cross Island Plaza 3rd Floor Jamaica, NY 11422 RE: The tariff classification of a PVC raincoat from China. Dear Mr. Stein: In your letter dated March 12, 1999, on behalf of Berkshire Fashions, Inc., you requested a tariff classification ruling. The sample submitted to Customs for examination will be returned to you. The submitted sample is a 100% PVC child’s raincoat which is approximately knee length, with an elasticized attached hood and a four snap front closure. It features a sewn in “Teletubbies” label, the word “Teletubbies” printed on the left arm, and four “Teletubbies” characters printed on the front of the garment. It is assumed for the purposes of this ruling that the raincoat is valued not over $10 per unit. The applicable subheading for the 100% PVC children’s raincoat 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. 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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