The tariff classification of a boys' rain jacket from Hong Kong.

NY C83864 February 6, 1998 CLA-2-39:RR:NC:3:353 C83864 CATEGORY: Classification TARIFF NO.: 3926.20.6000 Mr. David J. Evan Grunfeld,Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Fl. New York, NY 10167-3397 RE: The tariff classification of a boys' rain jacket from Hong Kong. Dear Mr. Evan: In your letter dated January 29, 1998, on behalf of Tommy Hilfiger U.S.A., Inc., you requested a tariff classification ruling. The submitted sample, Style No. 0501759 is a boys rain jacket consisting of polyvinyl chloride (PVC) which you state is valued at $7.85 a unit. The garment features a permanently attached hood with an elasticized drawstring, a locker loop, a full front opening secured by a zipper closure and long sleeves with elasticized cuffs. The jacket also has two patch pockets below the waist with snap closures, and a straight bottom. The applicable subheading for the boys'(PVC) jacket, Style No. 0501759 will be 3926.206000, 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: 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. 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 353 at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division