K80901 K8 Ruling Active

The tariff classification of PVC Stocking Foot Chest Wader from China.

Issued December 24, 2003 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. The submitted sample, style H109 is a Stocking Foot Chest Wader constructed of PVC material. The garment is one piece, extending from above the elasticized waist with attached suspenders, an inside pocket and stocking feet that can be worn inside sneakers, boots or shoes.

CBP rationale

The applicable subheading for style H109 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: other: other.

Full text

NY K80901 December 24, 2003 CLA-2-39:RR:NC:3:353 K80901 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Cheryl Forner Stearns, Inc. P.O. Box 1498 St. Cloud, Minnesota 56302 RE: The tariff classification of PVC Stocking Foot Chest Wader from China. Dear Ms. Forner: In your letter dated December 10, 2003 you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, style H109 is a Stocking Foot Chest Wader constructed of PVC material. The garment is one piece, extending from above the elasticized waist with attached suspenders, an inside pocket and stocking feet that can be worn inside sneakers, boots or shoes. The applicable subheading for style H109 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: other: other. The 2003 and 2004 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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