The tariff classification of a rain poncho and umbrella from China.
Issued April 10, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.20.6000, 6601.91.0000
Product description
The sample will be returned to you as requested. The submitted sample, style #PP220995 is a “Barbie”( rain poncho and umbrella. The girl’s rain poncho is composed of 100% polyvinyl chloride valued under $10 per unit. The garment extends to the knee with two snaps along each side, creating sleeves. The rain poncho also has a two snap front opening, attached hood and a kangaroo pocket on which the “Barbie”( likeness and design are imprinted. The matching umbrella is hand held and collapsible with a telescopic shaft and decorative handle. When opened the umbrella is approximately 25” in diameter.
CBP rationale
The applicable subheading for the rain poncho 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 applicable subheading for the umbrella will be 6601.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Umbrellas and sun umbrellas (including walking–stick umbrellas, garden umbrellas and similar umbrellas): Other, Having a telescopic shaft.
Full text
NY G88689 April 10, 2001 CLA-2-39:RR:NC:3:353 G88689 CATEGORY: Classification TARIFF NO.: 3926.20.6000, 6601.91.0000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of a rain poncho and umbrella from China. Dear Ms. Wierbicki: In your letter dated March 22, 2001, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style #PP220995 is a “Barbie”( rain poncho and umbrella. The girl’s rain poncho is composed of 100% polyvinyl chloride valued under $10 per unit. The garment extends to the knee with two snaps along each side, creating sleeves. The rain poncho also has a two snap front opening, attached hood and a kangaroo pocket on which the “Barbie”( likeness and design are imprinted. The matching umbrella is hand held and collapsible with a telescopic shaft and decorative handle. When opened the umbrella is approximately 25” in diameter. The applicable subheading for the rain poncho 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. The applicable subheading for the umbrella will be 6601.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Umbrellas and sun umbrellas (including walking–stick umbrellas, garden umbrellas and similar umbrellas): Other, Having a telescopic shaft.” 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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