The tariff classification of plastic rainwear from China.

PD C82027 December 9, 1997 CLA-2-39:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 3926.20.6000 Fritz Companies, Inc. 3327 N. 7th St. Trafficway Kansas City, KS 66115 Attention: Brandon Terrell RE: The tariff classification of plastic rainwear from China. Dear Mr. Terrell: In your letter dated November 19, 1997, you requested a tariff classification ruling on behalf of Midwest Quality Glove, Inc. The sample provided will be returned as requested. A unisex hip-length rain jacket, identified as style #3075 was submitted for our examination. It is made from PVC sheeting and features a fold-down collar, raglan-style sleeves, and a free hanging back yoke over hidden round air vents. There is a full frontal zippered opening incorporating a storm flap with snap closures, snaps at the wrists and two patch waist pockets with flaps. The applicable subheading for the #3075 jacket, 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.