The tariff classification of a Ladies' Rain Parka from China.

NY B82314 March 3, 1997 CLA-2-39:RR:NC:3:353 B82314 CATEGORY: Classification TARIFF NO.: 3926.20.6000 Ms. Jonice Gaidar JC Penny Purchasing Corp. 6501 Legacy Dr. Plano, Texas 75024-3698 RE: The tariff classification of a Ladies' Rain Parka from China. Dear Ms. Gaidar: In your letter dated February 19, 1997, you requested a tariff classification ruling. The submitted sample, style #101-8337 is a ladies' rain parka consisting of a polyvinyl chloride (pvc) outer shell and is lined with 100% cotton flannel fabric. You state that the cost of the item is $8.00 each. The garment features a fully open front secured by five snaps and two flap pockets below the waist. The garment also has an attached hood with a drawstring. The length ranges from 31 to 24 inches depending on the size. The sample will be returned to you per your request. The applicable subheading for the ladies' rain parka, style #101-8337 will be 3926.20.6000, 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 withor without attached hoods, valued no over $10 per unit. The rate of duty will be free. 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 Martin Weiss at 212-466-5881. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division