The tariff classification of a plastic jacket from China.

NY 805691 January 17, 1995 CLA-2-39:S:N:N5:353 805691 CATEGORY: Classification TARIFF NO.: 3926.20.6050, 3926.20.9050 Mr. Thomas J. Kovarcik Irving A. Mandel 237 Park Avenue, 21st Floor New york, New York 10017 RE: The tariff classification of a plastic jacket from China. Dear Mr. Kovarick: In your letter dated January 5, 1995 on behalf of Gordon Trading, Inc. (USA), you requested a tariff classification ruling. The submitted sample is a outerwear jacket consisting of nonwoven fabric that has been entirely covered on both sides with a plastic material. The garment has long sleeves, elasticized cuffs and waist, and a zippered front closure. These jackets usually will be imprinted with company names and/or product logos. If not over $10.00 per unit the applicable subheading for the jacket will be 3926.20.6050, 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 (including gloves): 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...doz. The rate of duty will be free. If over $10.00 per unit the applicable subheading for the jacket will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...of headings 3901 to 3914: Articles of apparel and clothing accessories...: Other: Other. The rate of duty will be 5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport