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The tariff classification of a rain poncho from China.
Issued December 4, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N003290 (December 4, 2006)
Tariff classification
HTS codes: 3926.20.6000
Headings: 3926
Product description
The sample will be returned to you as requested. The submitted sample, SKU #6-003-0178, style #1308DG is a rain poncho packaged in a bag made specifically for the poncho. The hooded poncho has a two snap closure at the front and two snaps on each side. You indicate that the merchandise should be classified as plastic rainwear in subheading 3926.20.6000. However, your rain wear is constructed of ethylene vinyl acetate plastic (EVA). The subheading requires that the rainwear be constructed of polyvinyl chloride (PVC).
CBP rationale
The applicable subheading for SKU #6-003-0178, style #1308DG will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other articles of plastics…Articles of apparel…Other: Other.
Full text
N003290 December 4, 2006 CLA-2-39:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 3926.20.6000 Ms. Tonja Davenport Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of a rain poncho from China. Dear Ms. Davenport: In your letter dated November 13, 2006, on behalf of Dolgencorp, Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, SKU #6-003-0178, style #1308DG is a rain poncho packaged in a bag made specifically for the poncho. The hooded poncho has a two snap closure at the front and two snaps on each side. You indicate that the merchandise should be classified as plastic rainwear in subheading 3926.20.6000. However, your rain wear is constructed of ethylene vinyl acetate plastic (EVA). The subheading requires that the rainwear be constructed of polyvinyl chloride (PVC). The applicable subheading for SKU #6-003-0178, style #1308DG will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other articles of plastics…Articles of apparel…Other: Other." The rate of duty will be 5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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