The tariff classification of plastic rainwear from China.

PD B88860 September 17, 1997 CLA-2-39:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 3926.20.6000 Rainfair, Inc. Box 1647 Racine, WI 53401 Attention: Brian Wavra RE: The tariff classification of plastic rainwear from China. Dear Mr. Wavra: In your letter dated August 20, 1997, you requested a tariff classification ruling. A representative sample of overall pants, identified as style # 166-6300, was submitted for our examination. The loose-fitting bib style pants are made from woven man-made fabric entirely coated with PVC on both sides. The self-fabric shoulder straps incorporate elastic inserts and can be detached from the bib front by means of adjustable button clasps. Other features include adjustable snap closures on either side of the waistline and at the ankles. The applicable subheading for the style # 1600-6003, overall pants, 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 with or without attached hoods, valued not over $10 per unit... The rate of duty will be free. 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. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Michael D'Ambrosio Service Port Director St. Albans, Vt.