N011618 N0 Ruling Active

The tariff classification of a clothing cover from China.

Issued June 20, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The product is a clothing or garment cover composed of clear polyvinyl chloride plastic sheeting. The cover measures 22 inches in width by 33.5 inches in height. The sheeting measures 0.13 mm, or just over 5 mils, in thickness. The cover is designed for use in retail stores to protect clothing that is on display for sale. The cover has a small hole at the top through which a hanger hook can protrude so that the clothing can be hung on a rack. The cover does not have a handle, zipper or closure at the bottom.

CBP rationale

The applicable subheading for the clothing cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N011618 June 20, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. M.J. Murphy E&B International, Inc. 5353 E. Princess Anne Road, Suite A Norfolk, VA 23502 RE: The tariff classification of a clothing cover from China. Dear Mr. Murphy: In your letter dated of May 21, 2007, on behalf of RP 55, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The product is a clothing or garment cover composed of clear polyvinyl chloride plastic sheeting. The cover measures 22 inches in width by 33.5 inches in height. The sheeting measures 0.13 mm, or just over 5 mils, in thickness. The cover is designed for use in retail stores to protect clothing that is on display for sale. The cover has a small hole at the top through which a hanger hook can protrude so that the clothing can be hung on a rack. The cover does not have a handle, zipper or closure at the bottom. The applicable subheading for the clothing cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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