CBP Ruling N260354 — The tariff classification of a plastic coat from Vietnam.

Tariff classification

Headings: 3926

Product description

The submitted sample is an unlined PVC plastic pull-over coat designed as rainwear for wheelchair and mobility scooter users. The one-size coat consists of a front panel (approximately 53 inches) and a back panel (approximately 38 inches) that cover the wearer down to the feet in front. The coat features a permanently attached hood with a locking draw cord and visor, two snaps at the neck and a 9 inch front opening secured by a hook and loop tab strip. The coat also features long sleeves with tunnel elastic at the ends. The front panel can be further secured around the wearers legs by hook and loop tabs at the corners of the panel.

CBP rationale

The applicable subheading for the plastic coat will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): 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.

Full text

N260354 January 16, 2015 CLA-2-39:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.20.6000 Ms. Vivian M. Hooton HootonHollar, LLC 4733 Torrance Blvd. # 621 Torrance, CA 90503 RE: The tariff classification of a plastic coat from Vietnam. Dear Ms. Hooton: In your letter dated December 8, 2014, you requested a tariff classification ruling. The submitted sample is an unlined PVC plastic pull-over coat designed as rainwear for wheelchair and mobility scooter users. The one-size coat consists of a front panel (approximately 53 inches) and a back panel (approximately 38 inches) that cover the wearer down to the feet in front. The coat features a permanently attached hood with a locking draw cord and visor, two snaps at the neck and a 9 inch front opening secured by a hook and loop tab strip. The coat also features long sleeves with tunnel elastic at the ends. The front panel can be further secured around the wearers legs by hook and loop tabs at the corners of the panel. The applicable subheading for the plastic coat will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): 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. 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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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