I80546 I8 Ruling Active

The tariff classification of a woman’s PVC Jacket from China.

Issued May 8, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.20.9050

Headings: 3926

Product description

As requested, the sample will be returned to you. Your submitted sample, style 1708 is a woman’s jacket with a 100% polyvinyl chloride (PVC) plastic shell. The jacket features long sleeves, a collar, two vertical pockets, a full frontal opening with a zippered closure, a nylon lining, polyester filling and a hemmed bottom.

CBP rationale

The applicable subheading for style 1708 will be 3926.20.9050, 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: other: other, other.

Full text

NY I80546 May 8, 2002 CLA-2-39:RR:NC:3:353 I80546 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Graciela DeAlcon Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a woman’s PVC Jacket from China. Dear Ms. DeAlcon: In your letter dated April 11, 2002, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 1708 is a woman’s jacket with a 100% polyvinyl chloride (PVC) plastic shell. The jacket features long sleeves, a collar, two vertical pockets, a full frontal opening with a zippered closure, a nylon lining, polyester filling and a hemmed bottom. The applicable subheading for style 1708 will be 3926.20.9050, 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: other: other, other. The rate of duty will be 5 percent ad valorem. 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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