The tariff classification of rain jacket from China.
Issued August 30, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.20.6000
Headings: 3926
Product description
The submitted sample, Style C-46310 is a rain jacket composed of polyvinyl chloride (PVC) material. The garment is designed with an attached drawstring hood, drawstring at the bottom of the jacket and a 10” zippered closure at the front. Style C-46310 is sold at $3.88 per unit.
CBP rationale
The applicable subheading for Style C-46310 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 E86004 August 30, 1999 CLA-2-39:RR:NC:3:353 E86004 CATEGORY: Classification TARIFF NO.: 3926.20.6000 Ms. Irene Kwok CDP Asia Ltd. 26/F. Tower A Southmark 11 Yip Hing St. Aberdeen, Hong Kong RE: The tariff classification of rain jacket from China. Dear Ms. Kwok : In your letter dated August 12, 1999 you requested a tariff classification ruling. The submitted sample, Style C-46310 is a rain jacket composed of polyvinyl chloride (PVC) material. The garment is designed with an attached drawstring hood, drawstring at the bottom of the jacket and a 10” zippered closure at the front. Style C-46310 is sold at $3.88 per unit. The applicable subheading for Style C-46310 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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